caa a22 4500 475762967 CHVBK 20180406123557.0 cr unu---uuuuu 170329e20000601xx s 000 0 eng 10.1023/A:1010142708298 doi (NATIONALLICENCE)springer-10.1023/A:1010142708298 Haffner Marietta OTB Research Institute of Housing, Urban and Mobility Studies, Delft University of Technology, Thijsseweg 11, 2629 JA, Delft, the Netherlands aut Costs and fiscal subsidies in owner occupation: Method and outcomes [Elektronische Daten] [Marietta Haffner] This article formulates an answer to the followingquestion: Which concept is most suitable to compare the levels ofhousing costs and fiscal subsidies among owner-occupiers and how canthis concept be applied? First, the concepts of housing expenditure anduser costs of capital are evaluated. The preference for the latter conceptis then explained and the notion of subsidy is defined within the usercost framework. Finally, the use of the preferred concept is illustratedwith hypothetical calculations for sample households in Denmark,England, the Netherlands and Germany. Kluwer Academic Publishers, 2000 income taxation nationallicence owner occupation nationallicence subsidy nationallicence user cost nationallicence Journal of Housing and the Built Environment Kluwer Academic Publishers 15/1(2000-06-01), 53-69 1566-4910 15:1<53 2000 15 10901 https://doi.org/10.1023/A:1010142708298 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.1023/A:1010142708298 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Haffner Marietta OTB Research Institute of Housing, Urban and Mobility Studies, Delft University of Technology, Thijsseweg 11, 2629 JA, Delft, the Netherlands aut NATIONALLICENCE 773 0- Journal of Housing and the Built Environment Kluwer Academic Publishers 15/1(2000-06-01), 53-69 1566-4910 15:1<53 2000 15 10901 Metadata rights reserved Springer special CC-BY-NC licence nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-springer