出版社：Netherlands Bureau for Economic Policy Analysis
摘要：This article measures the distortionary and distributional
effects of housing subsidisation in the Netherlands. It points
out three remarkable features of the current system. First, at
the present (high) level of house prices, renting a house turns
out to be more attractive than owning it, especially for lowincome
households. Second, the tax system favours mortgage-
financed home ownership relative to equity-financed
ownership. Third, above a certain level of income, the subsidy
on the costs of owner-occupied housing rises with income.
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