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• W2586488364 abstract "This paper focuses on the mortgage interest deduction for owneroccupied housing in the Czech Republic. The main researchquestion concerns the distribution of personal income taxliability given the rather generous interest deduction forowner occupied housing loans and changes to it whendestrictions are placed on the interest deduction in 2014. Weused data for the Czech Republic from the EU-SILC surveys forour analysis. We estimated the value of this tax expenditure atapproximately CZK 5 billion in 2009, with almost half theamount spent by the lowest two deciles in income distribution.Personal income tax reform is slated to begin in 2014, one partof which will be a cap on loan interest. This reform would leadto a decrease in the yearly value of the tax expenditure butwill be followed by an increase in the PIT rate. Takentogether, this will generate greater tax expenditures. Ourcomputations show that the impact will be negative onhouseholds in the highest decile, while other groups will feelsome benefit." @default.
• W2586488364 created "2017-02-17" @default.
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• W2586488364 date "2013-01-01" @default.
• W2586488364 modified "2023-09-28" @default.
• W2586488364 title "Microsimulation of the mortage interest deduction. The Czechcase" @default.
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