search query: @indexterm tax incidence / total: 14
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| Author: | Gibbons, S. Manning, A. |
| Title: | The incidence of the UK housing benefit: evidence from the 1990s reforms |
| Journal: | Journal of Public Economics
2006 : MAY, VOL. 90:4-5, p. 799-822 |
| Index terms: | housing finance subsidies tax incidence United Kingdom |
| Language: | eng |
| Abstract: | This article examines the incidence of a rent subsidy in the UK called housing benefit (HB). The authors study the effects of the changes to housing benefit in 1996 and 1997 when maximum subsidy payable was reduced. The results of the study reveal that due to the changes, the housing subsidy, and rents paid went down. According to the authors, most of the incidence of the subsidy reduction was on the landlords. |
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