Mortgage interest deductibility and homeownership in the Netherlands

Conference paper (2006)

Authors

Copyright: © 2006 Rouwendal, J.
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Published Date

24-11-2006

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Abstract

Workshop 2. Session A. Summary. This paper considers the growing amount of paid mortgage interest in the Netherlands against the background of its full deductibility, increasing homeownership rates, innovation in the mortgage market and changes in the Dutch income tax system. Its main conclusions are that arguments in favor of fiscal deductibility are weak. Since the deductibility puts pressure on the income tax base, it is likely that sooner or later the facility will be limited or abandoned

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