Assessing the distributional effects of housing taxation in Italy: From the actual tax code to imputed rent

Arbeitspapier

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.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: CESifo Working Paper ; No. 3368

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Personal Income and Other Nonbusiness Taxes and Subsidies; includes inheritance and gift taxes ; Personal Income, Wealth, and Their Distributions
• Thema: housing taxation ; imputed rents ; microsimulation models ; Grundsteuer ; Steuerinzidenz ; Einkommensteuer ; Verteilungswirkung ; Bodenrente ; Kalkulatorische Kosten ; Italien

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Pellegrino, Simone ; Piacenza, Massimiliano ; Turati, Gilberto
• Ereignis: Veröffentlichung
• (wer): Center for Economic Studies and ifo Institute (CESifo)
• (wo): Munich
• (wann): 2011

Weitere Informationen

• Handle: http://hdl.handle.net/10419/46543
• Letzte Aktualisierung: 10.03.2025, 11:44 MEZ