THE WITHDRAWAL OF MORTGAGE TAX RELIEF: a survey and evaluation of the debate.

Autor: Wilkinson, M., Wilkinson, R. K.
Předmět:
Zdroj: Policy & Politics; Jan82, Vol. 10 Issue 1, p47-63, 17p
Abstrakt: The article discusses the authors' views concerning criticisms of mortgage tax relief that has came from several quarters in recent years but were rejected by successive governments. The authors presents the estimates of the distribution of the subsidy to owner-occupation and show contrary to the claims of the Housing Consultative Document (1977) that it has some tendency to be regressive. The justification for continuing the policy including that advanced in the Green Paper, is critically examined in light of an economic analysis of effects. It is concluded that the gradual withdrawal of the subsidy would increase equity and efficiency in housing policy.
Databáze: Supplemental Index