Public Sector Economics



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       

  1. Acosta-Ormaechea, S. and Yoo, J., 2012. Tax Composition and Growth: A Broad Cross-Country Perspective. IMF Working Papers, 12(257) [Crossref]

  2. Arnold, J., 2008. Do Tax Structures Affect Aggregate Economic Growth? OECD Economics Department Working Papers, No. 643 [Crossref]

  3. Bahl, R. W. and Martínez-Vasquez, J., 2008. The Determinants of Revenue Performance. In: R. Bahl, J. Martinez-Vazquez and J. Youngman (eds.) Making the Property Tax Work: Experiences in Developing and Transitional Countries. Cambridge: Lincoln Institute of Land Policy, pp.35-57.

  4. Barrios, S. [et al.], 2019. Housing taxation: a new database for Europe. JRC Working Papers on Taxation and Structural Reforms, 08/2019.

  5. Cavalleri, M. C., Cournède, B. and Ziemann, V., 2019. Housing markets and macroeconomic risks. OECD Economics Department Working Papers, No. 1555 [Crossref]

  6. Cournède, B., Goujard, A. and Pina, Á., 2013. How to Achieve Growth- and Equity-friendly Fiscal Consolidation? A Proposed Methodology for Instrument Choice with an Illustrative Application to OECD Countries. OECD Economics Department Working Papers, No. 1088 [Crossref]

  7. ECB, 2017. The composition of public finances in the euro area. Economic Bulletin, (5), pp. 44-62.

  8. ECB, 2020. The Household Finance and Consumption Survey: Results from the 2017 wave. ECB Statistics Paper Series, (36).

  9. Elinder, M. and Persson, L., 2017. House price responses to a national property tax reform. Journal of Economic Behaviour & Organization, 144(December), pp. 18-39 [Crossref]

  10. European Commission, 2012. Possible reforms of real estate taxation: Criteria for successful policies. Occasional Papers, No. 119.

  11. European Commission, 2015. Housing taxation: from micro design to macro impact. Criteria for successful policies. Quarterly report on the euro area, 14 (1), pp. 27-33.

  12. Fatica, S. and Prammer, D., 2018. Housing and the Tax System: How Large Are the Distortions in the Euro Area? Fiscal Studies, 39(2), pp. 299-342 [Crossref]

  13. Fenochietto, R. and Pessino, C., 2013. Understanding Countries’ Tax Effort. IMF Working Paper, No. 13(244) [Crossref]

  14. Förster, M., Llena-Nozal, A. and Nafilyan, V., 2014. Trends in Top Incomes and their Taxation in OECD Countries. OECD Social, Employment and Migration Working Papers, No. 159 [Crossref]

  15. Grdinić, M., Drezgić, S. and Blažić. H., 2017. An Empirical Analysis of the Relationship between Tax Structures and Economic Growth in CEE Countries. Ekonomicky Casopis, 65(5), pp. 426-447.

  16. IMF, 2018. Fiscal Monitor: Capitalizing on Good Times. Washington: IMF.

  17. Kumbhakar, S. C. and Lovell, C. A. K., 2004. Stochastic frontier analysis. Cambridge: Cambridge Univ. Press.

  18. Lequiller, F. and Blades, D., 2014. Understanding National Accounts: Second Edition. Paris: OECD.

  19. Norregaard, J., 2013. Taxing Immovable Property, Revenue Potential and Implementation Challenges. IMF Working Paper, 13(129) [Crossref]

  20. OECD, 1972. Global Revenue Statistics Database. Paris: OECD.

  21. OECD, 2013a. Choosing fiscal consolidation instruments compatible with growth and equity. Economic Policy Papers, (7) [Crossref]

  22. OECD, 2013b. How's Life? Measuring Well-being. Paris: OECD.

  23. OECD, 2018. Taxation of Households Savings. Paris: OECD.

  24. OECD, 2019a. Affordable Housing Database. Paris: OECD.

  25. OECD, 2019b. Tax Policy Reforms 2019: OECD and Selected Partner Economies. Paris: OECD [Crossref]

  26. Piketty, T. and Saez, E., 2013. A theory of optimal inheritance taxation. Econometrica, 81(5), pp. 1851-1886 [Crossref]

  27. Rodríguez-Vives, M., 2019. The quality of public finance: where do we stand? Economics and Business Letters, 8(2), pp. 97-105 [Crossref]

  28. Roeger, W. and in ’t Veld, J., 2010. Fiscal stimulus and exit strategies in the EU: a model-based analysis. European Economy - Economic Papers, No. 426.

  June, 2021
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information