Taxation, Housing Markets, and the Markets for Building Land: An Intertemporal Analysis

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Springer-Verlag GmbH, 1987 - Business & Economics - 138 pages
This book discusses aspects of allocation in housing and land market taxation with an analysis of the fundamentals of corresponding tax systems in North America and Western Europe. It provides a contrast to traditional analyses with similar objectives by focussing on the dynamic incidence of taxation and by taking into account the building land itself, not just as a production factor but also as an investment medium. The broader theoretical approach yields results which give rise to a reconsideration of well-loved notions about the taxation (and regulation) of housing and land markets. This book is thus especially relevant for those readers who influence the development of ideas in the field of taxation politics.

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Contents

SALES TAXES AND VALUE ADDED TAXES 7 8
78
TAXATION OF INCOME FROM REAL ESTATE PROPERTY
85
Authors Index
125
Copyright

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