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Tenure-neutral and Equitable Housing Taxation

EPFL ENAC INTER REME, Ecole Polytechnique fédérale de Lausanne, BAT BP, Station 16, Lausanne, CH-1015, Switzerland, philippe.thalmann{at}epfl.ch

Equity and neutrality are distinct concepts in housing taxation and weak and strong tenure neutrality should be distinguished. When a tax system is tested for those criteria, the taxes paid by landlords must be included, as they affect the rents renters pay. This paper defines appropriate tests, applies them to a stylised tax system and proposes tax changes designed to restore tenure equity and/or neutrality. It shows how the homeowner's implicit income should be computed for taxes to be fundamentally tenure-neutral or equitable or both. It also shows the key role played by the cost differential in producing housing services under owner-occupation and renting.

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