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Een analyse van de relatie tussen KI en woning-prijzen in de Vlaamse centrumsteden

Bram Mahieu, Bruno Heyndels, Junior Burssens UGent, Stijn Goeminne UGent and Carine Smolders UGent (2012) DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD. 72(2). p.167-222
abstract
In Belgium property taxes are based on the assessed rental value of a property. This value, the so-called cadastral revenue, is entrenched -but not undisputed- in our tax policy. Due to the rigid and outdated character of this tax base, a growing sense of unfairness surrounds the derived property tax (oov). This paper uncovers the relationship between the cadastral revenue and the selling price of houses in Flanders, focusing on the centre cities. Special attention is paid to the demand for horizontal equity, implying that equal positions lead to equal taxation. The data show a clear linear relation between the cadastral revenue and the sell-ing price, with slightly higher cadastral revenues for similar-priced houses in the centre cities. Further analysis, however, unveils a wide spread in cadastral revenues for equivalent properties. Moreover, the fiscal favor treatment “Klein Beschrijf” is poorly linked to the value of a property, discriminating between equivalent properties. Consequently, it is obvious that the cadastral revenue fails the horizontal equity test and needs far-reaching revisions.
Please use this url to cite or link to this publication:
author
organization
year
type
journalArticle (original)
publication status
published
subject
journal title
DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD
Doc. Fed. Overheidsdienst Financ., SDD
volume
72
issue
2
pages
167 - 222
ISSN
1783-8789
language
Dutch
UGent publication?
yes
classification
A4
copyright statement
I have transferred the copyright for this publication to the publisher
id
3064744
handle
http://hdl.handle.net/1854/LU-3064744
date created
2012-12-04 11:56:48
date last changed
2015-06-17 10:19:29
@article{3064744,
  abstract     = {In Belgium property taxes are based on the assessed rental value of a  property. This value, the so-called cadastral revenue, is entrenched -but not  undisputed- in our tax policy. Due to the rigid and outdated character of this tax base, a growing sense of unfairness surrounds the derived property tax (oov). This paper uncovers the relationship between the cadastral revenue and the selling price of houses in Flanders, focusing on the centre cities. Special attention is paid to the demand for horizontal equity, implying that equal positions lead to equal taxation. The data show a clear linear relation between the cadastral revenue and the sell-ing price, with slightly higher cadastral revenues for similar-priced houses in the centre cities. Further analysis, however, unveils a wide spread in cadastral revenues for equivalent properties. Moreover, the fiscal favor treatment {\textquotedblleft}Klein Beschrijf{\textquotedblright} is poorly linked to the value of a property, discriminating between equivalent properties. Consequently, it is obvious that the cadastral revenue fails the horizontal equity test and needs far-reaching revisions.},
  author       = {Mahieu, Bram and Heyndels, Bruno and Burssens, Junior and Goeminne, Stijn and Smolders, Carine},
  issn         = {1783-8789},
  journal      = {DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD},
  language     = {dut},
  number       = {2},
  pages        = {167--222},
  title        = {Een analyse van de relatie tussen KI en woning-prijzen in de Vlaamse centrumsteden},
  volume       = {72},
  year         = {2012},
}

Chicago
Mahieu, Bram, Bruno Heyndels, Junior Burssens, Stijn Goeminne, and Carine Smolders. 2012. “Een Analyse Van De Relatie Tussen KI En Woning-prijzen in De Vlaamse Centrumsteden.” Documentatieblad : Federale Overheidsdienst Financien. Sdd 72 (2): 167–222.
APA
Mahieu, B., Heyndels, B., Burssens, J., Goeminne, S., & Smolders, C. (2012). Een analyse van de relatie tussen KI en woning-prijzen in de Vlaamse centrumsteden. DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD, 72(2), 167–222.
Vancouver
1.
Mahieu B, Heyndels B, Burssens J, Goeminne S, Smolders C. Een analyse van de relatie tussen KI en woning-prijzen in de Vlaamse centrumsteden. DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD. 2012;72(2):167–222.
MLA
Mahieu, Bram, Bruno Heyndels, Junior Burssens, et al. “Een Analyse Van De Relatie Tussen KI En Woning-prijzen in De Vlaamse Centrumsteden.” DOCUMENTATIEBLAD : FEDERALE OVERHEIDSDIENST FINANCIEN. SDD 72.2 (2012): 167–222. Print.