Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/46543
Authors: 
Pellegrino, Simone
Piacenza, Massimiliano
Turati, Gilberto
Year of Publication: 
2011
Series/Report no.: 
CESifo working paper: Public Finance 3368
Abstract: 
The 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.
Subjects: 
housing taxation
imputed rents
microsimulation models
JEL: 
H24
D31
Document Type: 
Working Paper

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