Política de vivienda y política impositiva : incentivos al ahorro e incentivos a la inversión

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This paper focuses on the relationship between housing policy and tax policy. To this end, the consequences of the distinction between the so-called «savings incentives» (universal policies that do not distinguish between pre-existing and newly-produced housing) and «investment incentives» (selective policies specifically ddressed to newly-produced housing units) are explored. We show that the legislation in Spain gave rise to a positive savings incentive coupled with a negative investment incentive. After the abrogation of tax subsidies to owner-occupied housing, the situation can be characterized as a negative savings incentive combined with a negative investment incentive.
Idioma originalSpanish
Pàgines (de-a)0207-231
Nombre de pàgines25
RevistaCuadernos Económicos de ICE
Estat de la publicacióPublicada - 2015

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