Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/212008 
Year of Publication: 
2005
Series/Report no.: 
Bank of Finland Research Discussion Papers No. 10/2005
Publisher: 
Bank of Finland, Helsinki
Abstract: 
In a dynamic setting, housing is both an asset and a consumption good.But should it be taxed like other forms of consumption or like other forms of saving?We consider the optimal taxation of the imputed rent from owner housing within a version of the neoclassical growth model.We find that the optimal tax rate on the imputed rent is quite sensitive to the constraints imposed on the other available tax rates.In general, it is not optimal to tax the imputed rent at the same rate as the business capital income.
Subjects: 
housing
capital taxation
optimal taxation
JEL: 
H21
E21
Persistent Identifier of the first edition: 
ISBN: 
952-462-210-6
Document Type: 
Working Paper

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