ISSN:
1573-7772
Keywords:
income taxation
;
owner occupation
;
subsidy
;
user cost
Source:
Springer Online Journal Archives 1860-2000
Topics:
Architecture, Civil Engineering, Surveying
,
Geography
Notes:
Abstract This article formulates an answer to the followingquestion: Which concept is most suitable to compare the levels ofhousing costs and fiscal subsidies among owner-occupiers and how canthis concept be applied? First, the concepts of housing expenditure anduser costs of capital are evaluated. The preference for the latter conceptis then explained and the notion of subsidy is defined within the usercost framework. Finally, the use of the preferred concept is illustratedwith hypothetical calculations for sample households in Denmark,England, the Netherlands and Germany.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1023/A:1010142708298
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