• The optimal tax treatment of housing capital in the neoclassical growth model 

      Eerola, Essi; Määttänen, Niku
      VATT Working Papers : 3 (Valtion taloudellinen tutkimuskeskus VATT, 30.03.2009)
      In a dynamic setting, housing capital is both an asset and a consumption good. But should it be taxed like other forms of consumption or like other forms of capital? We analyze this question by considering the taxation of ...