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- W2608481100 abstract "Until 2003 gifts of building lots were taxed the same way as gifts of other property in the Flemish region. Due to the growing scarcity in the residential land market and the corresponding price shifts, the Flemish government decided to introduce a tax reduction for gift taxes on movables and on building lots. Marginal tax rates decreased considerably, especially for gifts to more distinct relatives and to total strangers. In the period 2003-2006 this resulted in a significant rise of the intergenerational transfers of property. In this study we focus on the effects of the decrease of the tax rates on building lots. As this measure aimed to increase the supply of housing, we test how this might have affected housing starts. As the reduction of the tax rate was not implemented by the other 2 Belgian Regions, Brussels and Wallonia, we focus on interregional differences. The impact of the gift tax reduction is investigated by means of a panel data study using building permits for the period 1997-2007 on the level of 588 out of 589 Belgian communities. The results indicate that housing starts are related to inflation, interest on mortgages, demographic variables and housing market developments. Additionally we find evidence that building activity increased substantially in Flemish communities in the post reform era." @default.
- W2608481100 created "2017-05-05" @default.
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- W2608481100 date "2010-01-01" @default.
- W2608481100 modified "2023-09-27" @default.
- W2608481100 title "The impact of the Flemish gift tax reform on the use of land" @default.
- W2608481100 hasPublicationYear "2010" @default.
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