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Hur ränteavdraget påverkar bostadsmarknaden - En argumentation för ränteavdragets vara eller icke vara

Matulaniec, Wiktoria LU (2017) LAGF03 20171
Department of Law
Faculty of Law
Abstract (Swedish)
Med de senaste årens skenande bostadspriser har bostadspolitiken återigen börjat få aktualitet i samhällsdebatten. Vissa argumenterar för att det beror på Sveriges generösa skattesubvention som medför en ökad inkomst för privatpersoner varpå de får ett större finansiellt utrymme att köpa en dyrare bostad. Avdrag för räntekostnader är något som särskilt har uppmärksammats under senare tid och idag diskuteras det om ett slopande ska ske eller inte. Denna studie undersöker hur ränteavdraget påverkar bostadsmarknaden, med särskilt fokus på bostadspriserna och huruvida regleringen faktiskt ökar risken för en bostadsbubbla. Studien fokuserar endast på ränteavdraget i lagstiftningssammanhang samt hur regleringen påverkar olika grupper ur ett... (More)
Med de senaste årens skenande bostadspriser har bostadspolitiken återigen börjat få aktualitet i samhällsdebatten. Vissa argumenterar för att det beror på Sveriges generösa skattesubvention som medför en ökad inkomst för privatpersoner varpå de får ett större finansiellt utrymme att köpa en dyrare bostad. Avdrag för räntekostnader är något som särskilt har uppmärksammats under senare tid och idag diskuteras det om ett slopande ska ske eller inte. Denna studie undersöker hur ränteavdraget påverkar bostadsmarknaden, med särskilt fokus på bostadspriserna och huruvida regleringen faktiskt ökar risken för en bostadsbubbla. Studien fokuserar endast på ränteavdraget i lagstiftningssammanhang samt hur regleringen påverkar olika grupper ur ett fördelnings- och bostadspolitiskt perspektiv. Metoden som används är en argumentationsteknik för att belysa och kritisera både för- och nackdelar med skatte- subventionen.

Det främsta argumentet för en avtrappning av ränteavdraget är att det slår fördelningspolitiskt fel. Detta eftersom ränteavdraget till stor del endast utnyttjas av höginkomsttagare. De som har mycket kan få ännu mer med dagens reglering. Det främsta argumentet emot ett slopande är att ränteavdraget för många låginkomsttagare och barnfamiljer utgör en essentiell beståndsdel i vardagsekonomin. Resultatet av denna undersökning visar emellertid på att övervägande skäl talar för att ränteavdraget ska slopas. Detta eftersom bostadspriserna de facto stiger på grund av ränteavdraget och att den svenska bostadsmarknaden är den mest övervärderade bland G-10 länderna. Risken inför att bostadsbubblan spricker inom en två-årsperiod ligger mellan 35–40 procent. Ett slopande skulle sedermera innebär en relativ skattehöjning för enskilda vilket, forskare som använder sig av livscykelteorin, menar på inte skulle lämna hushåll med så ödesdigra konsekvenser. (Less)
Abstract
With the past years of rampant housing prices, housing policy has once again begun to get topicality in the public debate. Some argue that it is due to Sweden’s generous tax subsidy that bring increased income for individuals, whereupon they get a greater financial space to buy a more expensive residence. Mortgage interest deduction is something that recently has been particularly noted, and today, being discussed whether or not an abolishment should occur. This study investigates how the mortgages interest deduction affects the housing market with particular focus on housing prices and whether the regulation actually does increase the risk of a housing bubble. The study focuses only on the interest deduction in legislation context and how... (More)
With the past years of rampant housing prices, housing policy has once again begun to get topicality in the public debate. Some argue that it is due to Sweden’s generous tax subsidy that bring increased income for individuals, whereupon they get a greater financial space to buy a more expensive residence. Mortgage interest deduction is something that recently has been particularly noted, and today, being discussed whether or not an abolishment should occur. This study investigates how the mortgages interest deduction affects the housing market with particular focus on housing prices and whether the regulation actually does increase the risk of a housing bubble. The study focuses only on the interest deduction in legislation context and how the regulation affects different groups from a distribution- and housing policy perspective. The method used is an argumentation technique to highlight and criticize both the pros and con of the tax subsidy.

The main argument for a step-down of the mortgage interest deduction is that it breaks down the distribution policy. This is because the interest deduction is largely used only by high income earners. Those who have a lot can get even more with today’s regulation. The main argument against an abolishment it that the interest deduction for many low-income and families with children represents an essential element of the living economy. The result of this survey, however, shows that overriding reasons suggest that the interest deduction should be abolished. This since housing prices in fact do rise due to the interest deduction and that the Swedish housing market is the most overvalued among the G-10 countries. The risk that the housing bubble will burst within a two-year period is between 35-40 percent. An abolishment would mean subsequently a relative tax increase for individuals, which researchers who use the lifecycle-theory, mean not leaving households with such fatal consequences. (Less)
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author
Matulaniec, Wiktoria LU
supervisor
organization
course
LAGF03 20171
year
type
M2 - Bachelor Degree
subject
keywords
Skatterätt
language
Swedish
id
8908133
date added to LUP
2017-06-29 13:05:20
date last changed
2017-06-29 13:05:20
@misc{8908133,
  abstract     = {With the past years of rampant housing prices, housing policy has once again begun to get topicality in the public debate. Some argue that it is due to Sweden’s generous tax subsidy that bring increased income for individuals, whereupon they get a greater financial space to buy a more expensive residence. Mortgage interest deduction is something that recently has been particularly noted, and today, being discussed whether or not an abolishment should occur. This study investigates how the mortgages interest deduction affects the housing market with particular focus on housing prices and whether the regulation actually does increase the risk of a housing bubble. The study focuses only on the interest deduction in legislation context and how the regulation affects different groups from a distribution- and housing policy perspective. The method used is an argumentation technique to highlight and criticize both the pros and con of the tax subsidy.

The main argument for a step-down of the mortgage interest deduction is that it breaks down the distribution policy. This is because the interest deduction is largely used only by high income earners. Those who have a lot can get even more with today’s regulation. The main argument against an abolishment it that the interest deduction for many low-income and families with children represents an essential element of the living economy. The result of this survey, however, shows that overriding reasons suggest that the interest deduction should be abolished. This since housing prices in fact do rise due to the interest deduction and that the Swedish housing market is the most overvalued among the G-10 countries. The risk that the housing bubble will burst within a two-year period is between 35-40 percent. An abolishment would mean subsequently a relative tax increase for individuals, which researchers who use the lifecycle-theory, mean not leaving households with such fatal consequences.},
  author       = {Matulaniec, Wiktoria},
  keyword      = {Skatterätt},
  language     = {swe},
  note         = {Student Paper},
  title        = {Hur ränteavdraget påverkar bostadsmarknaden - En argumentation för ränteavdragets vara eller icke vara},
  year         = {2017},
}