IDEAS home Printed from https://ideas.repec.org/a/sae/urbstu/v30y1993i9p1543-1559.html
   My bibliography  Save this article

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

Author

Listed:
  • 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
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1080/00420989320081491
    Download Restriction: no
    File URL: https://libkey.io/10.1080/00420989320081491?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    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)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Judith Yates, 1989. "Housing Policy Reform: A Constructive Critique," Urban Studies, Urban Studies Journal Limited, vol. 26(4), pages 419-433, August.
    2. Ray Robinson & Tony O'Sullivan & Julian Le Grand, 1985. "Inequality and Housing," Urban Studies, Urban Studies Journal Limited, vol. 22(3), pages 249-256, June.
    3. Michael Barrow & Ray Robinson, 1986. "Housing and Tax Capitalisation," Urban Studies, Urban Studies Journal Limited, vol. 23(1), pages 61-66, February.
    4. Stanley McGreal & Jim Berry & Greg Lloyd & John McCarthy, 2002. "Tax-based Mechanisms in Urban Regeneration: Dublin and Chicago Models," Urban Studies, Urban Studies Journal Limited, vol. 39(10), pages 1819-1831, September.
    5. Panos Tsakloglou & Francesco Figari & Alari Paulus & Holly Sutherland & Gerlinde Verbist & Francesca Zantomio, 2012. "Taxing home ownership: distributional effects of including net imputed rent in taxable income," EcoMod2012 4323, EcoMod.
    6. Gavin A. Wood & Peter A. Kemp, 2003. "The Taxation of Australian Landlords: Would the British Tax Treatment of Rental Investments Increase Tax Burdens if Introduced in Australia?," Urban Studies, Urban Studies Journal Limited, vol. 40(4), pages 747-765, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:sae:urbstu:v:30:y:1993:i:9:p:1543-1559. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: SAGE Publications (email available below). General contact details of provider: http://www.gla.ac.uk/departments/urbanstudiesjournal .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.