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Distributional effects of housing subsidies in the United Kingdom

By John Hills


This paper examines the first round distributional effects of subsidies to public sector tenants and tax concessions to owner-occupiers in the United Kingdom. Excluding income-related Housing Benefits, the average values per family of the two are found to be of similar magnitude. Local authority rates (property taxes) are found to have provided a roughly equivalent offset to the shortfall from economic rents for local authority tenants and the lack of taxation of owner-occupiers' imputed rents. Their abolition substantially improves the position of housing compared with other forms of consumption or investment

Topics: HJ Public Finance, HV Social pathology. Social and public welfare. Criminology
Publisher: Elsevier
Year: 1991
DOI identifier: 10.1016/0047-2727(91)90018-W
OAI identifier:
Provided by: LSE Research Online
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