THE TAX TREATMENT OF HOUSING: ECONOMIC ISSUES AND REFORM MEASURES.

WOOD, GAVIN A.

URBAN STUDIES, n.º 6/1990, pág. 809

1. Introduction. 2. The Relevance of the TaxìExpenditure Concept. 3. Housing Tax Expenditure Issues. 4.ìThe Case for Housing Tax Expenditures. 5. Tenure-neutral TaxìReforms. 5. Recent Policy Reform Measures in OECD Countries.ì6. Conclusions.