000			02016nam a2200313 c 4500
999			_c146493 _d146493
003			ES-MaIEF
005			20221004152346.0
007			ta
008			300922s2022 fr |||||o|||| 00| 0 eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245	0	0	_aMeasuring effective taxation of housing _helectrónico _bbuilding the foundations for policy reform _c Bethany Millar-Powell...[et al.]
260			_a[Paris] _bOECD _c[2022]
300			_a68 p. _bgráf.
490	0		_aOECD Taxation Working Papers _v56
500			_aDisponible en formato electrónico en el Repositorio de la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
650		4	_aINVERSIONES _947531
650		4	_aVIVIENDA _948710
650		4	_aTASAS _948526
650		4	_aIMPUESTOS _947460
650		4	_aTIPO MARGINAL _966777
650		4	_aTIPO MÍNIMO GLOBAL _967681
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_aMillar-Powell, Bethany _970059
856	4	0	_uhttps://doi.org/10.1787/0a7e36f2-en
942			_cRE