000			02050nab a2200241 4500
999			_c147834 _d147834
003			ES-MaIEF
005			20230705144228.0
007			ta
008			230705t2023 uk ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		4	_aThe hidden homeownership welfare state _ban international long-term perspective on the tax treatment of homeowners _cKonstantin A. Kholodilin, Sebastian Kohl, Artem Korzhenevych and Linus Pfeiffer
500			_aResumen.
504			_aBibliografía.
520			_aWelfare is traditionally understood as social security decommodifying labour markets or as social investment policies. In the domain of housing, however, welfare for homeowners is largely hidden in the tax codes' fiscal exemptions. Based on a content analysis of legislation, this article introduces a novel yearly database of 37 countries between 1901 and 2020 to uncover the “hidden welfare state” of taxes on imputed rent, deductibility of mortgage payments, housing capital gains tax, and value-added tax on newly built dwellings. Summary indices of homeownership attractiveness and neutrality of the tax code show that fiscal homeownership policies have been in decline until the 1980s and risen ever since. They are in place where finance is liberally and labour restrictively regulated. Contrary to the classical welfare state, they are not associated with an economic logic of industrialism or left-wing governments. They rather are an alternative to rent regulation used by Common-law jurisdictions or smaller countries. As welfare for property owners, the logic of fiscal homeownership welfare diverges from the classical welfare for the labouring classes.
650			_aVIVIENDA _948710
650			_aIMPUESTOS _947460
650		4	_aGASTOS FISCALES _950212
650		4	_aNEUTRALIDAD _947832
650		4	_aESTADO DEL BIENESTAR _943749
700	1		_970816 _aKholodilin, Konstantin A.
773	0		_9169739 _oOP 1793/2023/1 _tJournal of Public Policy _w(IEF)17584 _x 0143-814X _g v. 43, n. 1, March 2023, p. 86-114
942			_cART