Dutch Personal Income Tax Reform 2001: An Exceptional Position for Owner-occupied Housing

References

• Barr , N. 1998 . The Economics of the Welfare State, , 3rd edn , Oxford : Oxford University Press .
   Google Scholar
• Bijvoet , A.M.A. 2001 . Owner occupied dwelling and income taxes. A synopsis of eight European countries. Dissertation , Delft : Uitgeverij Eburon .
   Google Scholar
• Boelhouwer , P.J. , Haffner , M.E.A. , Neuteboom , P. and de Vries , P. 2001 . Koopprijsontwikkeling en de .scale behandeling van het eigen huis , Den Haag : Ministerie van Financiën .
   Google Scholar
• Cnossen , S. 1990 . “ uit Geschriften van de Vereniging voor Belastingwetenschap ” . In Hervorming van de inkomstenbelasting-een internationaal perspectief , Deventer : Kluwer . no. 182
   Google Scholar
• Conijn , J.B.S. 1995 . Enkele .nancieel-economische grondslagen van de volkshuisvesting, reeks Volkshuisvestingsbeleid en bouwmarkt, 25 , Delft : Delftse Universitaire Pers .
   Google Scholar
• Conijn , J. 1996 . De .scus en de eigenaar-bewoner . Nieuw Tijdschrift voor de Volkshuisvesting , 2 (1) : 6 – 9 .
   Google Scholar
• Expertenkommission Wohnungspolitik . 1995 . Wohnungspolitik auf dem Pr¨ fstand , T¨bingen : J.C.B. Mohr (Paul Siebeck) .
   Google Scholar
• Flood , J. and Yates , J. 1989 . Housing subsidies and income distribution . Housing Studies , 4 (3) : 193 – 200 .
   Google Scholar
• Goode , R. 1977 . “ The economic de.nition of income, in: J.A. Pechman ” . In Comprehensive Income Taxation , Studies of Government Finance series 1 – 30 . Washington, DC : The Brookings Institution .
   Google Scholar
• Haffner , M.E.A. and Oxley , M.J. 1999 . Housing subsidies: de.nitions and comparisons . Housing Studies , 14 (2) : 145 – 162 .
   Web of Science ®Google Scholar
• Hancock , K. and Munro , M. 1992 . Housing subsidies, inequality and affordability: evidence from Glasgow . Fiscal Studies , 13 (4) : 71 – 97 .
   Google Scholar
• Hills , J. 1991 . Unravelling Housing Finance: Subsidies, Bene.ts, and Taxation , Oxford : Clarendon Press .
   Google Scholar
• IBFD International Bureau of Fiscal Documentation different years especially 1990 and 2000) . Supplementary Service to European Taxation Amsterdam
   Google Scholar
• Lotz , K. 1993 . “ The Danish Tax Reform 1987 ” . In Tax Reform in the Nordic Countries, 1973-1993 Jubilee Publication , 13 – 25 . Uppsala : Nordic Council for Tax Research .
   Google Scholar
• Ministerie van , Financiën . 1981 . Het huurwaardeforfait in de inkomstenbelasting, Tweede Kamer, Zitting 1980-1981 Den Haag 16 668, nos. 1-2
   Google Scholar
• Ministerie van , Financiën . 1989 . De ontwikkeling van het huurwaardeforfait in de inkomstenbelasting, Tweede Kamer, Vergaderjaar 1989-1990 Den Haag 21 387, nos. 1-2
   Google Scholar
• Ministerie van , Financiën . 1992 . De hoogte van het huurwaardeforfait in de inkomstenbelasting, 5 oktober brief aan de Tweede Kamer , Den Haag : Directie Algemene Fiscale Politiek .
   Google Scholar
• Ministerie van , Financiën . 2000 . Miljoenennota 2001 , Den Haag : SDU .
   Google Scholar
• Ministerie van , VROM . 2000 . Cijfers over Wonen 2000/2001. Feiten over mensen, wensen, wonen , Den Haag : Directoraat-Generaal van de Volkshuisvesting .
   Google Scholar
• Mutén , L. 1996 . “ Dual income taxation: Swedish experience ” . In Towards a Dual Income Tax. Scandinavian and Austrian Experiences, a publication of Foundation for European Fiscal Studies, Erasmus University Rotterdam , Edited by: Mutén , L. , Sørensen , P.B. , Hagen , K.P. and Genser , B. 69 – 89 . London : Kluwer Law International .
   Google Scholar
• Muth , R.F. 1960 . The demand for non-farm housing, in: A.C. Harberger The Demand for Durable Goods, 1967 edn , Chicago : The University of Chicago Press .
   Google Scholar
• Olson , E.O. 1969 . A competitive theory of the housing market . The American Economic Review , 59 : 612 – 622 .
   Web of Science ®Google Scholar
• Smith , L. , Rosen , K. and Fallis , G. 1988 . Recent developments in economic models of housing markets . Journal of Economic Literature , 26 : 29 – 64 .
   Web of Science ®Google Scholar
• Sommerhalder , R.A. 1996 . Comparing Individual Income Tax Reforms: A Dutch Perspective. Dissertation , Amsterdam : International Bureau of Fiscal Documentation .
   Google Scholar
• Sørensen , P.B. 1994 . From the global income tax to the dual income tax: recent tax reforms in the Nordic Countries . International Tax and Public Finance , 1 : 57 – 80 .
   Google Scholar
• Sørensen , P.B. 1998 . “ Recent innovations in Nordic tax policy: from the global income tax to the dual income tax ” . In Tax Policy in the Nordic Countries , Edited by: Sørensen , P.B. Houndmills , Basingstoke : Macmillan .
   Google Scholar