Concepedia

Housing Exemption

Housing Exemption is an exempt supply classification in tax policy that distinguishes certain residential rental transactions from standard value-added tax regimes by excluding them from taxation to preserve affordability and accessibility in housing markets.

16

Publications

561

Citations

17

Authors

17

Institutions

Publications per year

2017–2026

1

Parents

Publications

16

Income tax concessions for owner‐occupied housing

Steven C. Bourassa, William G. Grigsby · Housing Policy Debate · 2000 · 75 citations

, , +17

Do housing allowances work?

Journal of Macroeconomics · 1982 · 67 citations

, , +11

Do Housing Allowances Work? Edited By Katharine L. Bradbury and Anthony Downs. (Washington, D.C.: Brookings Institution, 1981. Pp. xiv + 419. $26.95, cloth; $10.95, paper.)

Richard C. Hula · American Political Science Review · 1982 · 54 citations

, , +13

Housing Allowance and the Rent of Low-income Households

Aki Kangasharju · Scandinavian Journal of Economics · 2010 · 45 citations

, , +17

A Proposal to Improve the VAT Treatment of Housing in the European Union*

Sijbren Cnossen · Fiscal Studies · 2011 · 40 citations

, , +17

1–5 of 16

Authors

17

  1. PG
    Paul Goodman

    University of California, Davis, United States

    1 publications · 36 citations

    1

    h-index

  2. MH
    Marietta Haffner

    Delft University of Technology, Netherlands

    1 publications · 33 citations

    1

    h-index

  3. SC
    Steven C. Bourassa

    University of Geneva, Switzerland

    1 publications · 75 citations

    1

    h-index

  4. WG
    William G. Grigsby

    University of Pennsylvania, United States

    1 publications · 75 citations

    1

    h-index

  5. RC
    Richard C. Hula

    Michigan State University, United States

    1 publications · 54 citations

    1

    h-index

1–5 of 17

Institutions

17

  1. Delft University of Technology

    Delft, The Netherlands

    2 h-index

    2 publications

    51 citations

  2. VATT Institute for Economic Research

    Helsinki, Finland

    1 h-index

    1 publications

    45 citations

  3. Maastricht University

    Maastricht, The Netherlands

    1 h-index

    1 publications

    40 citations

  4. University of Maryland, College Park

    College Park, United States

    1 h-index

    1 publications

    54 citations

  5. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    35 citations

  6. University of Louisville

    Louisville, United States

    1 h-index

    1 publications

    75 citations

  7. University of California, Davis

    Davis, United States

    1 h-index

    1 publications

    36 citations

  8. University of Pennsylvania

    Philadelphia, United States

    1 h-index

    1 publications

    75 citations

1–8 of 17

Venues

  1. National Tax Journal

    NTJ · 1 publications · 11 citations

    1

    h-index

  2. Fiscal Studies

    1 publications · 40 citations

    1

    h-index

  3. Journal of Housing and the Built Environment

    1 publications · 33 citations

    1

    h-index

  4. Housing Policy Debate

    1 publications · 75 citations

    1

    h-index

  5. Urban Studies

    1 publications · 23 citations

    1

    h-index

1–5