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dc.contributor.authorPellegrino, Simoneen_US
dc.contributor.authorPiacenza, Massimilianoen_US
dc.contributor.authorTurati, Gilbertoen_US
dc.date.accessioned2011-05-24en_US
dc.date.accessioned2011-06-29T11:21:02Z-
dc.date.available2011-06-29T11:21:02Z-
dc.date.issued2011en_US
dc.identifier.urihttp://hdl.handle.net/10419/46543-
dc.description.abstractThe presence of extensive housing subsidies characterises the current tax systems as inefficient. In this paper, we study whether inefficiency is the price to be paid to improve equity, by assessing the actual distributive impact of housing taxation on Italian households. We concentrate on the personal income tax on the main residence, and compare provisions of the Tax Code with an alternative approach, by considering the imputed rent from owner-occupied dwelling as a component of the Personal Income Tax gross income. Our results suggest that current tax system is just as inefficient as it is inequitable.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper: Public Finance 3368en_US
dc.subject.jelH24en_US
dc.subject.jelD31-
dc.subject.ddc330en_US
dc.subject.keywordhousing taxationen_US
dc.subject.keywordimputed rentsen_US
dc.subject.keywordmicrosimulation modelsen_US
dc.subject.stwGrundsteueren_US
dc.subject.stwSteuerinzidenzen_US
dc.subject.stwEinkommensteueren_US
dc.subject.stwVerteilungswirkungen_US
dc.subject.stwBodenrenteen_US
dc.subject.stwKalkulatorische Kostenen_US
dc.subject.stwItalienen_US
dc.titleAssessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed renten_US
dc.typeWorking Paperen_US
dc.identifier.ppn659491745en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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