haku: @author Lundborg, P. / yhteensä: 11
viite: 7 / 11
| Tekijä: | Lundborg, P. Skedinger, P. |
| Otsikko: | Capital gains taxation and residental mobility in Sweden |
| Lehti: | Journal of Public Economics
1998 : MAR, VOL. 67:3, p. 399-420 |
| Asiasana: | ECONOMICS TAXATION SWEDEN |
| Kieli: | eng |
| Tiivistelmä: | Theoretical studies have shown that capital gains taxes in the housing market may create lock-in effects, but, so far, no empirical evidence has been presented regarding the size of these effects. For a panel of Swedish house owners in 1984-1990, the authors show that lock-in effects only appear for households with income reductions; the size of these lock-in effects crucially depends on the magnitude of the income loss. The theoretical model and features of the Swedish tax system imply that lock-in effects depend on the degree of mismatch in the current residence and whether the housejolds buy up or buy down. |
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