Tax reform and housing demand: The distribution of welfare gains and losses
We study distributional effects of a recent reform of the Swedish system of income taxation which affects the price of owner-occupied housing. In calculating the welfare effects we account both for the non-linearities of the income tax schedule and the dichotomous-choice aspect of housing demand (to...
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| Veröffentlicht in: | European economic review 1988-04, Vol.32 (4), p.819-840 |
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| container_title | European economic review |
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| creator | Brownstone, David Englund, Peter Persson, Mats |
| description | We study distributional effects of a recent reform of the Swedish system of income taxation which affects the price of owner-occupied housing. In calculating the welfare effects we account both for the non-linearities of the income tax schedule and the dichotomous-choice aspect of housing demand (to own or to rent). Small and Rosen (1981) have shown how the standard Harberger-type approximation formulae can be adapted to handle discrete choices and we modify their analysis for a non-linear budget constraint. |
| doi_str_mv | 10.1016/0014-2921(88)90048-7 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 0014-2921 |
| ispartof | European economic review, 1988-04, Vol.32 (4), p.819-840 |
| issn | 0014-2921 1873-572X |
| language | eng |
| recordid | cdi_proquest_miscellaneous_36939577 |
| source | RePEc; Periodicals Index Online; ScienceDirect Journals (5 years ago - present) |
| subjects | Demand Disposable income Distribution Econometrics Economic models Economic theory Fiscal policy Housing Proposed Simulation Tax legislation Tax reform Utility functions Welfare Welfare economics |
| title | Tax reform and housing demand: The distribution of welfare gains and losses |
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