Hoek, M. Peter Van Der; Radloff, Sarah E.
December 2007
Public Finance & Management;Dec2007, Vol. 7 Issue 4, p393
Academic Journal
This paper compares owner-occupied housing tax regimes in the Netherlands and the other countries in the EU-15. The Netherlands appears to stand apart in two respects. First, in Luxembourg and the Netherlands owner-occupiers have to include an imputed rental income in their taxable income. Second, in the Netherlands, the tax-deductibility of mortgage interest payments is almost unrestricted. The tax regime of owner-occupied homes increasingly erodes the personal income tax base in the Netherlands, so that higher tax rates are needed to collect a given amount of revenue. However, elimination or reduction of the mortgage interest deduction can only be realized gradually. Due to a lack of data both within the various tax regimes and across time periods, a comprehensive multivariate time-series comparison among the various tax regimes in the EU-15 is not possible. Thus, the statistical analysis is limited to bivariate comparisons.


Related Articles

  • CHAPTER 9: The Home Office Deduction.  // Every Landlord's Tax Deduction Guide (9781413312775);2010, p217 

    The article focuses on the rules governing tax deduction for home office expenses in the taxable income of rental business owners. It says that landlords can qualify to home office deduction if their home office is used for rental business on a daily basis. It mentions that the square footage...

  • On March 15 We Reek With Deductible Virtue.  // Saturday Evening Post;3/13/1948, Vol. 220 Issue 37, p156 

    The article comments on the apparent generosity that comes over the taxpaying public in the U.S. when the deadline to file their income tax comes around every March 15. It cites how the taxpayer regrets not giving more to charities and churches, while celebrating the high interest he paid on his...

  • Frequently Asked Multistate Tax Questions.  // Journal of State Taxation;Summer2002, Vol. 21 Issue 1, p95 

    Provides the states that permit the deduction of federal income taxes for state corporate tax purposes in the U.S. Percent deduction of federal income tax in Alabama and Iowa; Limitation of the deduction for federal income taxes; Use of the unitary business concept and combined reporting.

  • Computing child allowances.  // Accountancy;Jun72, Vol. 83 Issue 946, p80 

    Answers queries relating to accounting for child allowances in Great Britain as of June 1972. Formula for computing child allowances; Interaction of child relief and the provisions relating to aggregation of a child's income with that of his parent; Computation for income taxation.

  • Investment commentary. Preston // Grand Rapids Business Journal;12/06/99, Vol. 17 Issue 49, p26 

    Suggests potential tax-saving ideas for 1999. Giving appreciated securities to a charity; Deductibility of an individual retirement account contribution for those who have met eligibility requirements; Quarterly estimation of tax payments for income not subject to withholding tax; Deadlines to...

  • More Itemized Deductions. Bernstein, Marc // Back Stage;02/02/2001, Vol. 42 Issue 5, p15 

    Discusses the itemized deductions for actors' taxes in the United States. Deductible taxes; Charitable contributions; Rules for changes in the name of the taxpayer; Background of the Child Tax Credit.

  • Rules on NOL Carryforward Loosened Somewhat. Williams, Leonard W. // Outlook;Fall99, Vol. 67 Issue 3, p56 

    Deals with the rules on the carryback period for losses arising in tax years beginning August 5, 1997. Rule on casualty losses in California; Claim of educational credits; News on building component deductions.

  • Why a true flat tax could flatten you. Dowd, Ann Reilly // Money;Jan1996, Vol. 25 Issue 1, p84 

    Reports on the need to overhaul the federal income tax code. How Republican presidential candidates are pushing for a tax reform; Findings of a poll of 757 Americans on tax reform; Information on a flat tax; What could happen if a flat tax is implemented.

  • Mirror deducts correctly. Greene, Chris; Maddalena, Christina // Accountancy;Sep92, Vol. 110 Issue 1189, p118 

    Reviews the Great Britain-based tax law case 'Booth v Mirror Group Newspaper plc.' High Court's decision that a payment by a third party to a company's employee was subject to deduction of income tax under the PAYE regulations; Deduction of basic rate income tax in accordance with the Income...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics