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- W2953532962 abstract "There are several reasons for macroeconomists to monitor developments in the taxation of housing. There is evidence of property taxes (37) being the least distortive tax source, making a case for property taxes to play a greater role in tax systems than today. Taxation of housing furthermore influences investment and consumption decisions, and can thereby have implications for macroeconomic stability and labour mobility. This section describes the current state of taxation of housing in the euro area and looks at some design principles for taxation of housing. It also points to the favourable tax treatment of housing in the euro area, which encourages debt-building and over-investment in housing, and argues that there is a potential for shifting taxes towards recurrent taxes on property." @default.
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- W2953532962 date "2012-01-01" @default.
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- W2953532962 title "Taxation of housing" @default.
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