Arbeitspapier
Effects of preferential tax treatment on German homeownership
The paper analyzes the effects of mortgage interest deductibility and untaxed imputed rental income on the German homeownership. I use a general equilibrium life-cycle framework, where a minimum down-payment constraint on purchases of housing capital is the critical element of the model framework. I find that both tax policies would increase Germany's low homeownership rate. However, these tax policies would entail substantial welfare losses for individuals of all income quintiles in the long run. Finally, wealth effects are relatively small and the welfare analysis shows that individuals would prefer to live in an economy without preferential tax treatment of housing.
- Sprache
-
Englisch
- Erschienen in
-
Series: BGPE Discussion Paper ; No. 209
- Klassifikation
-
Wirtschaft
Fiscal Policy
- Thema
-
German homeownership rate
Housing taxation
Imputed rents
Mortgage deductibility
Capital accumulation
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Braun, Stefanie
- Ereignis
-
Veröffentlichung
- (wer)
-
Friedrich-Alexander-Universität Erlangen-Nürnberg
- (wo)
-
Erlangen und Nürnberg
- (wann)
-
2021
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:42 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Braun, Stefanie
- Friedrich-Alexander-Universität Erlangen-Nürnberg
Entstanden
- 2021
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