Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment

European Taxation, No. 10, 2010

8 Pages Posted: 11 Jan 2012 Last revised: 29 Apr 2020

Date Written: October 1, 2010

Abstract

In this article, the authors examine residential real estate taxation in some European countries. The authors outline the types of direct and indirect real estate taxes, present statistical data to demonstrate the structure of and tax yield and offer conclusions regarding the impact of tax policy on property ownership choices and trade, as well as labor mobility.

Keywords: Real estate, immovable property, taxation

JEL Classification: D10, L85, H21, H24, H71, K34

Suggested Citation

Borselli, Fabrizio and Buoncompagni, Alessandro and Manestra, Stefano, Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment (October 1, 2010). European Taxation, No. 10, 2010, Available at SSRN: https://ssrn.com/abstract=1982589

Fabrizio Borselli (Contact Author)

Bank of Italy ( email )

Via Nazionale 91
Rome, 00184
Italy

Alessandro Buoncompagni

Bank of Italy ( email )

Via Nazionale 91
Rome, 00184
Italy

Stefano Manestra

Bank of Italy ( email )

Via Nazionale 91
Rome, 00184
Italy

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
2
Abstract Views
783
PlumX Metrics