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Distributional effects of housing subsidies in the United Kingdom

Hills, John (1991) Distributional effects of housing subsidies in the United Kingdom. Journal of Public Economics, 44 (3). pp. 321-352. ISSN 0047-2727

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Abstract

This paper examines the first round distributional effects of subsidies to public sector tenants and tax concessions to owner-occupiers in the United Kingdom. Excluding income-related Housing Benefits, the average values per family of the two are found to be of similar magnitude. Local authority rates (property taxes) are found to have provided a roughly equivalent offset to the shortfall from economic rents for local authority tenants and the lack of taxation of owner-occupiers' imputed rents. Their abolition substantially improves the position of housing compared with other forms of consumption or investment.

Item Type: Article
Official URL: http://www.journals.elsevier.com/journal-of-public...
Additional Information: © 1991 Elsevier Science Publishers B.V. (North-Holland)
Library of Congress subject classification: H Social Sciences > HJ Public Finance
H Social Sciences > HV Social pathology. Social and public welfare. Criminology
Sets: Departments > Social Policy
Collections > Economists Online
Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
Research centres and groups > Centre for Analysis of Social Exclusion (CASE)
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Date Deposited: 11 Apr 2008 13:07
URL: http://eprints.lse.ac.uk/4229/

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