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Taxation and Debt Financing of Home Acquisition: Evidence from the Finnish 1993 Tax Reform
(Valtion taloudellinen tutkimuskeskus VATT, 2005-04-06)
The 1993 Finnish tax reform reduced the incentives to use debt financing in home acquisition for high-income households. Before the reform mortgage interest was deductible according to a progressive schedule creating a ...
Imputed Rental Income, Taxation and Income Distribution in Finland
(Valtion taloudellinen tutkimuskeskus VATT, 2008-07-02)
This paper analyses the effects of imputed rental income from owner-occupied housing and its taxation on income distribution in Finland. Using micro-data from the 2004 Wealth Survey produced by Statistics Finland we find ...