How do services of owner-occupied housing affect income inequality and redistribution?

Journal of Housing Economics

Volumn 18, Issue 3, 2009, Pages 224-232

  Onrubia, Jorge ^a   Rodado, M Carmen ^b   Ayala, Luis ^b  

^a UNIVERSIDAD COMPLUTENSE DE MADRID   (Spain)

^b UNIVERSIDAD REY JUAN CARLOS   (Spain)

Author keywords

Inequality by income sources; Owner occupied housing services; Personal income tax; Progressivity; Redistribution

Indexed keywords

EID: 70349801920     PISSN: 10511377     EISSN: 10960791     Source Type: Journal    
DOI: 10.1016/j.jhe.2009.07.006     Document Type: Article

References (27)

1. Ayala, L., Onrubia, J., Rodado, M.C., 2006. El tratamiento de las fuentes de renta en el IRPF y su influencia en la desigualdad y la redistribución. Papeles de Trabajo, 25/06. Instituto de Estudios Fiscales, Madrid.
2. Buckley R.M., and Gurenko E.N. Housing and income distribution in Russia: Zhivago's Legacy. The World Bank Research Observer 12 1 (1997) 19-32
3. Cadastre Office, 2006. Estadísticas Catastrales 1990-2004. Ministerio de Economía y Hacienda, Madrid. Available from: .
4. Goode R. The Personal Income Tax. second ed. (1975), The Brookings Institution, Washington, DC
5. Haig R.M. The Federal Income Tax (1921), Columbia University Press, New York
6. International Bureau of Fiscal Documentation, 2008a. European Tax Handbook. IBFD, Amsterdam.
7. International Bureau of Fiscal Documentation, 2008b. North American Tax Handbook. IBFD, Amsterdam.
8. Kakwani N. Measurement of tax progressivity: an international comparison. Economic Journal 87 (1977) 71-80
9. Katz A.J. Valuing the services of consumer durables. Review of Income and Wealth 29 4 (1983) 405-428
10. Land Registry Office, 2004. Estadistica Registral Inmobiliaria. Anuario 2004. Madrid. Available from: .
11. Lerman D., and Lerman R. Imputed income from owner-occupied housing and income inequality. Urban Studies 23 (1986) 323-331
12. López García M.A. Política impositiva precios y stock de vivienda (tax policy, prices and housing stock) (2001), Instituto de Estudios Fiscales, Madrid
13. Merz P.E. Foreign income tax treatment of the imputed rental value of owner-occupied housing: synopsis and commentary. National Tax Journal 30 (1977) 435-439
14. Ministerio de Vivienda, 2007. Encuesta sobre la Vivienda en Alquiler de los Hogares en España 2006. Madrid. Available from: .
15. Ministerio de Vivienda, 2008. Estadística de Precios (Price Statistics). Available from: .
16. Musgrave R.A. Horizontal equity, once more. National Tax Journal 43 (1990) 113-122
17. OECD, 2006. Fundamental Reform of Personal Income Tax, OECD Tax Policy Studies, 13. OECD, Paris.
18. Onrubia J., Romero D., and Sanz J.F. Compensación de incentivos a la adquisición de vivienda en la reforma del IRPF de 1999. Revista de Economía Aplicada 35 (2006) 105-124
19. Poterba J., and Sinai T. Tax expenditures for owner-occupied housing: deductions for property taxes and mortgage interest and the exclusion of imputed rental income. American Economic Review: Papers and Proceedings 98 2 (2008) 84-89
20. Reynolds M., and Smolensky E. Public Expenditures, Taxes, and the Distribution of Income (1977), Academic Press, New York
21. Rosen H.S. Public Finance (2005), R. Irwin/McGraw-Hill, New York
22. Shoup C.S. Public Finance (1969), Aldine, Chicago
23. Simons H.C. Personal Income Taxation (1938), University of Chicago Press, Chicago, IL
24. Smeeding T.M., Saunders P., Coder J., Jenkins S., Fritzell J., Hagenaars A.J.M., Hauser R., and Wolfson M. Poverty, inequality, and family living standards impacts across seven nations: The effect of noncash subsidies for health, education and housing. Review of Income and Wealth 39 3 (1993) 229-256
25. Sunley, E.M., 1977. Summary of conference discussion. In: Pechman, J.A. (Ed.), Comprehensive Income Taxation. Brookings Institution, Washington, DC.
26. von Schanz, G., 1896. Der Einkommensbegriff un die Einkommensteurgesetze. Finanzarchiv 13, 1-87.
27. Yates J. Imputed rent and income distribution. Review of Income and Wealth 40 1 (1994) 43-66