The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model
The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model
复制标题
新古典增长模型中住房资本的最优税收处理
DOI：
--
复制
发表时间：
2005
期刊：
影响因子：
--
通讯作者：
Niku Määttänen
中科院分区：
文献类型：
--
作者：
E. Eerola;Niku Määttänen
在动态环境中，住房既是一种资产，也是一种消费品。但它是否应该像其他形式的消费或其他形式的储蓄一样征税？我们在新古典增长模型的一个版本中考虑对自有住房推算租金的最优税收。我们发现，估算租金的最优税率对于其他可用税率的限制非常敏感。一般来说，以与企业资本收入相同的税率对估算租金征税并不是最佳选择。
In a dynamic setting, housing is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of saving? We consider the optimal taxation of the imputed rent from owner housing within a version of the neoclassical growth model. We find that the optimal tax rate on the imputed rent is quite sensitive to the constraints imposed on the other available tax rates. In general, it is not optimal to tax the imputed rent at the same rate as the business capital income.