Optimal tax treatment of housing capital

The tax treatment of housing is important because it constitutes a large share of all household wealth. 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? This paper considers the optimal taxation of the imputed rent from owner housing within a version of the neoclassical growth model…

Author: Essi Eerola, Niku Määttänen

Source: Research Discussion Papers, Bank of Finland

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