How Federal Tax Expenditures that Support Housing Contribute to Economic Inequality

Rose, Henry

doi:10.2139/ssrn.2564158

Cited by 2 publications

(1 citation statement)

References 1 publication

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“…a např Rose (2015). navrhuje snížení daňové úlevy pro poplatníky s vyššími příjmy, což by vedlo ke snížení vládních výdajů a uspořené finance přidělit na přímou dotaci nájemného nájemcům s nízkými příjmy, neboť daňové úlevy by měly být určeny především k podpoře sociálních cílů.…”

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Use of the Tax Mortgage Interest Deduction for the Purchase of Own Housing in the Czech Republic

Kirschnerová¹,

Janoušková²

2022

AAK

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The paper, based on primary research and evaluation of data from the Financial Administration of the Czech Republic, evaluates housing support in the form of tax deduction of mortgage interest from the tax base in the Czech Republic. Research has shown that this support undermines horizontal and vertical tax fairness and excludes assistance to taxpayers with incomes below the taxable amount. Housing support is not conceptual and lacks control and feedback mechanisms. However, distributional effects need to be taken into account when considering tax reforms, especially for indebted and cash-strapped households. However, we do not recommend completely canceling the tax deduction, which would limit household budgets and young families' access to their own housing. Younger taxpayers mainly use the tax deduction, and the abolition of the tax deduction would increase housing costs for these taxpayers.

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Use of the Tax Mortgage Interest Deduction for the Purchase of Own Housing in the Czech Republic

Kirschnerová¹,

Janoušková²

2022

AAK

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Tax expenditures and progress to the Sustainable Development Goals

Masiya,

Hall,

Murray

et al. 2024

Sustainable Development

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This study reports the impact of governments having additional revenue equivalent to tax expenditures on achieving the Sustainable Development Goals in 97 countries. The study draws data on revenue foregone from the Global Tax Expenditure Database. To analyze the potential of an increase in government revenue equivalent to the revenue foregone, the study uses the Government Revenue and Development Estimations modeling. The study finds that if governments had additional revenue equivalent to tax expenditures: an additional 17 million children would attend school (13.62% currently out of school), an additional 70 million people would use basic water (23% of those without access), 146 million would use basic sanitation (20% of those without access), 181,000 children would survive (13% of children who currently die), and 12,000 mothers would survive (16% of mothers who currently die). Critically, there would be improvements in governance indicators in all regions. Foregone revenue from tax expenditures could increase access to public services for millions, which is the most effective tool for reducing inequality and driving progress toward sustainable development. The massive opportunity costs reported here require all governments to report and justify their annual tax expenditure.

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How Federal Tax Expenditures that Support Housing Contribute to Economic Inequality

Cited by 2 publications

References 1 publication

Use of the Tax Mortgage Interest Deduction for the Purchase of Own Housing in the Czech Republic

Use of the Tax Mortgage Interest Deduction for the Purchase of Own Housing in the Czech Republic

Tax expenditures and progress to the Sustainable Development Goals

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