کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
962133 | 929991 | 2009 | 9 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
How do services of owner-occupied housing affect income inequality and redistribution?
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
اقتصاد، اقتصادسنجی و امور مالی
اقتصاد و اقتصادسنجی
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چکیده انگلیسی
This paper aims at analyzing the redistributive impact that the inclusion of the imputed rental market value of owner-occupied housing would have if used for quantifying the ability to pay rather than imputation based on cadastral values. We consider the Spanish personal income tax as reference, due to the differential treatment that it provides for imputed income from owner-occupied housing, together with the exceptionally high percentages of home ownership in Spain. By means of micro-simulation we explore the consequences of alternative possibilities for dealing with implicit income from owner-occupied housing.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Housing Economics - Volume 18, Issue 3, September 2009, Pages 224-232
Journal: Journal of Housing Economics - Volume 18, Issue 3, September 2009, Pages 224-232
نویسندگان
Jorge Onrubia, M. Carmen Rodado, Luis Ayala,