We use a tax-benefit microsimulation model to investigate the size and distributional effects
of tax allowances and tax credits in six European countries. Results indicate that tax …

As well acknowledged in the literature, housing is often the dominant consumption good for
most households. As such, it should be included in a comprehensive welfare aggregate to …

The measure of a household's income should include not only monetary components but
also non-monetary components and in-kind benefits, such as imputed rent. Imputed rent is …

Motivated by the increasing importance of housing wealth, the paper reviews the debate
about the inclusion of housing in social indicators. The review identifies the availability of …

Housing policies are a complex set of taxes, benefits and incentives. This paper evaluates
the redistributive effect of a comprehensive set of housing-related policies, taking into …

Неоиндустриальное развитие экономики России требует наращивания нормы
накопления основного капитала. Ключевым источником инвестиций выступают …

This paper focuses on the mortgage interest deduction for owner-occupied housing in the
Czech Republic. The main research question concerns the distribution of personal income …

Amartya Sen ha giustamente sostenuto che il benessere delle persone va misurato in base
alla loro capacità “di essere e di fare”, cioé alle capabilities che permettono a ciascuno di …

Анотація Досліджено підходи до оцінювання пільг з податку на доходи фізичних осіб у
західній фінансовій науці та проблемні аспекти їх застосування. Акцентовано увагу на …

In this paper we study whether an IRPEF reform aimed at reducing the tax burden on labour
income-via the enlargement of the tax base due to the inclusion of imputed rent for owner …