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  • This paper focuses on the mortgage interest deduction for owner occupied housing in the Czech Republic. The main research question concerns the distribution of personal income tax liability given the rather generous interest deduction for owner occupied housing loans and changes to it when restrictions are placed on the interest deduction in 2014. We used data for the Czech Republic from the EU-SILC surveys for our analysis. We estimated the value of this tax expenditure at approximately CZK 5 billion in 2009, with almost half the amount spent by the lowest two deciles in income distribution. Personal income tax reform is slated to begin in 2014, one part of which will be a cap on loan interest. This reform would lead to a decrease in the yearly value of the tax expenditure but will be followed by an increase in the PIT rate. Taken together, this will generate greater tax expenditures.
  • This paper focuses on the mortgage interest deduction for owner occupied housing in the Czech Republic. The main research question concerns the distribution of personal income tax liability given the rather generous interest deduction for owner occupied housing loans and changes to it when restrictions are placed on the interest deduction in 2014. We used data for the Czech Republic from the EU-SILC surveys for our analysis. We estimated the value of this tax expenditure at approximately CZK 5 billion in 2009, with almost half the amount spent by the lowest two deciles in income distribution. Personal income tax reform is slated to begin in 2014, one part of which will be a cap on loan interest. This reform would lead to a decrease in the yearly value of the tax expenditure but will be followed by an increase in the PIT rate. Taken together, this will generate greater tax expenditures. (en)
Title
  • Owner occupied housing and revenues cost of the mortgage interest. The Czech case.
  • Owner occupied housing and revenues cost of the mortgage interest. The Czech case. (en)
skos:prefLabel
  • Owner occupied housing and revenues cost of the mortgage interest. The Czech case.
  • Owner occupied housing and revenues cost of the mortgage interest. The Czech case. (en)
skos:notation
  • RIV/00216224:14560/12:00074766!RIV15-MSM-14560___
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • S
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 157533
http://linked.open...ai/riv/idVysledku
  • RIV/00216224:14560/12:00074766
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • microsimulation; personal income tax; revenue forgone method; SILC; tax expenditure (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [C32421E65769]
http://linked.open...v/mistoKonaniAkce
  • Praha
http://linked.open...i/riv/mistoVydani
  • Praha
http://linked.open...i/riv/nazevZdroje
  • In Proceedings of the 17th International conference. New role of public finance 2012.
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Jahoda, Robert
  • Godarová, Jana
http://linked.open...vavai/riv/typAkce
http://linked.open...ain/vavai/riv/wos
  • 000329534700011
http://linked.open.../riv/zahajeniAkce
number of pages
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  • Wolters Kluver
https://schema.org/isbn
  • 9788074780127
http://localhost/t...ganizacniJednotka
  • 14560
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