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The Distribution of Housing Tax-expenditures and Subsidies in an Urban Area

Author

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  • Bruce Walker

    (Institute for Local Government Studies, University of Birmingham, Edgbaston, Birmingham B15, 2TT UK)

  • Alex Marsh

    (Centre for Urban and Regional Studies, University of Birmingham, UK)

Abstract

This paper examines the distribution of housing tax-expenditures and subsidies among households in the owner-occupied and public-rented sectors in the Birmingham area, UK. Subsidies to tenants are defined as the difference between market rents and the rents actually set. Tax-expenditures to owner-occupiers are defined as the absence of tax on imputed rental income and capital gains. The results presented indicate that tax-expenditures tend to be more regressively distributed than subsidies to tenants arising from non-market pricing. The benefits from the latter are more dependent on a household's location and property type than on income. The paper concludes that efficiency and equity objectives are not met by the current housing finance system.

Suggested Citation

  • Bruce Walker & Alex Marsh, 1993. "The Distribution of Housing Tax-expenditures and Subsidies in an Urban Area," Urban Studies, Urban Studies Journal Limited, vol. 30(9), pages 1543-1559, November.
    • Handle: RePEc:sae:urbstu:v:30:y:1993:i:9:p:1543-1559
    DOI: 10.1080/00420989320081491
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    References listed on IDEAS

    as
    1. Robinson, Ray, 1981. "Housing Tax-Expenditures, Subsidies and the Distribution of Income," The Manchester School of Economic & Social Studies, University of Manchester, vol. 49(2), pages 91-110, June.
    2. G A Hughes, 1979. "Housing Income and Subsidies," Fiscal Studies, Institute for Fiscal Studies, vol. 1(1), pages 20-38, November.
    3. Gavin A. Wood, 1990. "The Tax Treatment of Housing: Economic Issues and Reform Measures," Urban Studies, Urban Studies Journal Limited, vol. 27(6), pages 809-830, December.
    Full references (including those not matched with items on IDEAS)

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