出版社：Netherlands Bureau for Economic Policy Analysis
摘要：Ter Rele and Van Steen (2001) conclude that the current system of
housing and fiscal subsidies in the Netherlands has three remarkable
features:
1. renting a house turns out to be more attractive than owning
one, especially for low income households;
2. the income tax system favours mortgage-financed home
ownership relative to equity-financed ownership;
3. above a certain income level, the subsidy on the costs of
owner-occupied housing rises with income.
I agree with their second and third conclusions, but not with their
first, and I shall respond to their analysis with some methodological
comments.
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