Public Sector Economics

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An overview of the taxation of residential property: is it a good idea?



Marta Rodriguez-Vives*
   
Miguel Angel Gavilan-Rubio*
Preliminary communication   |   Year:  2021   |   Pages:  283 - 303   |   Volume:  45   |   Issue:  2
Received:  May 29, 2020   |   Accepted:  February 8, 2021   |   Published online:  June 6, 2021
Download citation        https://doi.org/10.3326/pse.45.2.5       


Figure 1
Housing dichotomy and the use of dwellings after purchase
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Figure 2
Components of property tax, percentage of GDP (2018, in %)
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Figure 3
Property tax revenue, as percentage of total government revenue (2018 vs. 2007, in %)
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Figure 4
Residential property developments (in %)
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Figure 5
Implicit property tax rate and supply of residential property (in %)
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Table 1
Estimation of implicit recurrent tax rate functions using panel data analysis – random effects (selected EU countries, 1995-2017)
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Table 2
Estimation of implicit recurrent tax rate functions using stochastic frontier analysis (selected EU countries, 1995-2017)
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Figure 6
Estimated efficiency of recurrent tax on immovable property
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Table A1
Taxing tools in the housing market
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Table A2
Summary of panel data variables (selected EU countries, 1995-2017)
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Table A3
Estimated tax efficiency by country (selected EU countries, 1995-2017)
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  June, 2021
II/2021
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