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Committee for Finance and Personnel Report (2007-2011 Mandate)

Research Paper: Follow up to Committee Meeting 10/10/07

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Follow up to Committee Meeting 10/10/07

Is there any international evidence to suggest that the choice of local government taxation (property vs. income) is related to the degree of home ownership?
  • The table below shows the proportion of home ownership for countries in rank order, and the main source of local taxation revenue associated with each;
  • There appears to be some evidence of an association between high degrees of home ownership and the use of local property taxation.
  • However, Italy, Finland, Belgium and Sweden are all countries where homeowners are in the majority, yet they use local income taxation. Additionally, countries with a comparative ‘rental’ culture, such as France and the Netherlands, use local property taxation.
RankCountryProportion of Homeowners 1.Main Local Tax Source

1

Ireland

83%

Property

2

Italy

78%

Income

3

Australia

69%

Property

4

UK

69%

Property

5

Finland

67%

Income

6

Canada

67%

Property

7

US

65%

Property

8

Belgium

65%

Income

9

Japan

60%

Mixture

10

Sweden

60%

Income

11

France

54%

Property

12

Denmark

53%

Income

13

Netherlands

49%

Property

14

Germany

43%

Income

1. The figures are based upon home ownership as a percentage of all households, using data for 2000.

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