Mortgage Interest Deductibility and homeownership in the Netherlands

J. Rouwendal

doi:10.1007/s10901-007-9090-9

Mortgage Interest Deductibility and homeownership in the Netherlands

J. Rouwendal

Spatial Economics

Research output: Contribution to Journal › Article › Academic › peer-review

Abstract

This paper considers the growing amount of mortgage interest paid in the Netherlands against the background of its full fiscal deductibility, increasing homeownership rates, innovation in the mortgage market, and changes in the Dutch income tax system. Its main conclusion is that arguments in favor of fiscal deductibility are weak. Since the deductibility puts pressure on the income tax base, it is likely that sooner or later the facility must be limited or abandoned. © Springer Science+Business Media B.V. 2007.

Original language	English
Pages (from-to)	369-382
Number of pages	13
Journal	Journal of Housing and the Built Environment
Volume	22
DOIs	https://doi.org/10.1007/s10901-007-9090-9
Publication status	Published - 2007

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

Access to Document

10.1007/s10901-007-9090-9

Handle.net

Persistent link

Cite this

@article{8e1d0a8ff406496a840c171c0a4fa3af,

title = "Mortgage Interest Deductibility and homeownership in the Netherlands",

abstract = "This paper considers the growing amount of mortgage interest paid in the Netherlands against the background of its full fiscal deductibility, increasing homeownership rates, innovation in the mortgage market, and changes in the Dutch income tax system. Its main conclusion is that arguments in favor of fiscal deductibility are weak. Since the deductibility puts pressure on the income tax base, it is likely that sooner or later the facility must be limited or abandoned. {\textcopyright} Springer Science+Business Media B.V. 2007.",

author = "J. Rouwendal",

year = "2007",

doi = "10.1007/s10901-007-9090-9",

language = "English",

volume = "22",

pages = "369--382",

journal = "Journal of Housing and the Built Environment",

issn = "1566-4910",

publisher = "Springer Netherlands",

}

TY - JOUR

T1 - Mortgage Interest Deductibility and homeownership in the Netherlands

AU - Rouwendal, J.

PY - 2007

Y1 - 2007

N2 - This paper considers the growing amount of mortgage interest paid in the Netherlands against the background of its full fiscal deductibility, increasing homeownership rates, innovation in the mortgage market, and changes in the Dutch income tax system. Its main conclusion is that arguments in favor of fiscal deductibility are weak. Since the deductibility puts pressure on the income tax base, it is likely that sooner or later the facility must be limited or abandoned. © Springer Science+Business Media B.V. 2007.

AB - This paper considers the growing amount of mortgage interest paid in the Netherlands against the background of its full fiscal deductibility, increasing homeownership rates, innovation in the mortgage market, and changes in the Dutch income tax system. Its main conclusion is that arguments in favor of fiscal deductibility are weak. Since the deductibility puts pressure on the income tax base, it is likely that sooner or later the facility must be limited or abandoned. © Springer Science+Business Media B.V. 2007.

U2 - 10.1007/s10901-007-9090-9

DO - 10.1007/s10901-007-9090-9

M3 - Article

VL - 22

SP - 369

EP - 382

JO - Journal of Housing and the Built Environment

JF - Journal of Housing and the Built Environment

SN - 1566-4910

ER -

Mortgage Interest Deductibility and homeownership in the Netherlands

Abstract

UN SDGs

Access to Document

Handle.net

Fingerprint

Cite this