On optimal taxation of housing

Article Abstract:

The effectivity of two of the most significant federal policies toward housing concerns certain inclusions in the federal income tax code which lead to owner-occupied housing preferential tax treatment and provisions in the code concerning housing to the poor at below market rent rates. If these two issues are studied as one question within a unified structure from the point of view of optimal tax theory, then the fundamental issue being considered is that of the usefulness of non-linear commodity taxes assuming consumer tastes are not identical. It will be proven that when consumers demonstrate different preferences, the differential tax treatment of housing and its subsidization to the poor may be desirable.

Public Finance Activities, Residential Building Construction, Property Taxes, Housing Programs, Administration of Housing Programs, Research, Public housing, Housing policy, Property tax, Housing subsidies

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Social insurance competition between Bismarck and Beveridge

Article Abstract:

The validity of the Bismarckian social insurance scheme that provided earnings-related benefits and Beveridgean social insurance scheme which offered flat payments, is studied with the help of a simple model. The study shows that mobility has a significant impact on social protection.

United States, Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs), Social Security, Models, Analysis, Insurance policies

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