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dc.contributor.authorPellegrino, Simoneen
dc.contributor.authorPiacenza, Massimilianoen
dc.contributor.authorTurati, Gilbertoen
dc.date.accessioned2011-05-24-
dc.date.accessioned2011-06-29T11:21:02Z-
dc.date.available2011-06-29T11:21:02Z-
dc.date.issued2011-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x3368en
dc.subject.jelH24en
dc.subject.jelD31en
dc.subject.ddc330en
dc.subject.keywordhousing taxationen
dc.subject.keywordimputed rentsen
dc.subject.keywordmicrosimulation modelsen
dc.subject.stwGrundsteueren
dc.subject.stwSteuerinzidenzen
dc.subject.stwEinkommensteueren
dc.subject.stwVerteilungswirkungen
dc.subject.stwBodenrenteen
dc.subject.stwKalkulatorische Kostenen
dc.subject.stwItalienen
dc.titleAssessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent-
dc.typeWorking Paperen
dc.identifier.ppn659491745en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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