Dutch Personal Income Tax Reform 2001: An Exceptional Position for Owner-occupied Housing

This paper examines how personal income taxation has changed across countries and whether and how this has affected the taxation of owner-occupied dwellings. It presents a partial analysis as it focuses on imputed rent taxation and the mortgage interest deduction. Furthermore, the paper places housing taxation in a wider context by describing different benchmarks which could be used to assess the taxation of owner-occupied housing in different types of personal income tax. These international and theoretical points-of-departure are used to evaluate the taxation of owner-occupied housing in the Netherlands. The paper concludes that all along political arguments have conquered theoretical premises to the advantage of the owner occupier in comparison to the private landlord. It also concludes that the theoretical base in 2001 has become so weak that owner-occupied housing is in an exceptional position in comparison with other private wealth thus becoming an easy victim for future tax savings.     

Implicit Land Taxation and Affordable Housing Provision in England

The paper considers the proposal in England that a continuing requirement for residential developers to contribute directly to the supply of affordable housing in return for planning permission should operate alongside a new tax on land value increases due to planning permission. The paper asks whether it is right in principle for affordable housing to be supported by the implicit taxation of development. It is argued that in terms of transparency, clarity, and certainty explicit taxation is to be preferred to implicit taxation. It is thus suggested that once the new explicit tax is in place developers should no longer be routinely required to pay an additional implicit affordable housing tax. Affordable housing should, it is argued, be supported on the basis of need, not the resources available from the development process. The link between the provision of affordable housing and planning obligations should be broken.     

保障性住房制度与城市空间的研究进展

从制度与空间的视角出发,在两个层次综述了国内外的相关研究进展:指出在住房制度与城市空间层面,国内外的研究均较为充实;在保障性住房制度与城市空间层面,国外的研究无论是涉及面、方法还是研究深度,与国内的研究相比均走在前列。微观空间下涵盖多内容层面的我国保障性住区的实体案例研究亟待加强。     

Fiscal policy,taxation incentives and inner‐city housing development

This paper considers the risk and uncertainty attached to inner‐city environments and analyses the use of taxation incentives as a policy instrument in generating demand‐led residential development in such localities. Initially an international perspective is outlined; however, particular attention is focused on Dublin, Ireland, where taxation breaks specifically orientated at both owner and occupiers and investors have been a prime influence in stimulating private sector residential development on a major scale within the central core of the city. The case is presented for the imaginative use of tax incentives in achieving effective urban regeneration. Whilst it is recognised that housing policy and mechanisms cannot simply be replicated from one situation to another, there is need for policy‐makers, especially in Britain, to consider more innovative approaches to inner city housing renewal by integrating macro‐economic, fiscal and housing policy objectives.     

解放军总医院海南分院医疗区生活热水系统设计及节能分析

医疗建筑生活热水用量比较大,要求高;不同于住宅、宾馆等其他公共建筑,生活热水系统所消耗的能量较大,如何合理设计医疗建筑生活热水系统、提高医疗建筑生活热水系统的可再生能源利用率?解放军总医院海南分院的生活热水利用太阳能和空气源热泵辅助加热直接供应,经过半年多实际运行的检验,节能效果很好。论文结合该工程,介绍了热水系统的设计,并简要分析节能情况。     

Housing Taxation and the Economic Benefits of Homeownership

This paper re-considers the arguments for reforming housing taxation in the UK on the basis of a review of evidence on the macro- and micro-economic effects of homeownership. The paper then examines the political economy of feasible tax reform. This currently involves a context of extreme fiscal pressure and a political system wedded to the housing tax status quo. The paper concludes by suggesting elements of a strategy to progress a much-needed debate on taxation that is consistent with but goes beyond arguments recently made by Shelter and the Joseph Rowntree Foundation Housing Market Task Force.     

Statistical analyses on summer energy consumption characteristics of residential buildings in some cities of China

The purposes of this paper are to analyse energy consumption characteristics and to find out influence factors of residential energy consumption in summer in typical cities of China. The investigated residences were located in seven cities of five architecture thermotechnical design zones. Questionnaire surveys revealed housing unit characteristics, household characteristics, the possession and utilization of domestic energy consuming appliances and indoor thermal environment in summer. Energy consumption analyses show that summer energy consumption amounts in different cities bear distinct regional characteristics: the household amounts of electricity use are largest in Hongkong, and the values are smaller but still at a high level in Beijing, Shanghai and Changsha, and at the smallest level in Kunming, Harbin and Urumqi, while the difference in gas use is small among these cities. Influence factor analyses show that city locations, housing unit characteristics, the utilization of space coolers and water heaters, household characteristics, and subjective evaluation of indoor thermal environment all contribute to the residential energy consumption in summer when taking all the families in the seven cities as the sample collectivity, while detail analyses for separate cities shows each city has its own characteristics. In Shanghai, the satisfaction rate of thermal environment, the possession and operation of air conditioners and housing unit characteristics greatly affect the summer energy consumption, but the electrical fan is judged as the non-influence factor, while in Urumqi, the possession and operation of electrical fans and the categories of water heaters have remarkable effect, and the influence of housing unit characteristics is also distinct, but the number of air conditioners and their usage contribute little to energy use due to the cool climate.     

中国住宅工业化发展及其技术演进

通过对我国住宅工业化与技术发展的回顾与研究,将我国住宅工业化的发展划分为创建、探索和转变3个阶段,并对每个发展阶段的设计与标准、主体工业化技术、内装部品化技术和工业化项目实践等方面做出系统解析,以期为未来我国住宅工业化发展与探索提供有益的启示.     

Housing analysis: Time for a theoretical refocus?

Housing analysis traditionally focuses on the consumption and allocation aspects of housing provision, concentrating particularly on state policies towards housing tenures. This paper presents a theoretical critique of the consumption‐orientated emphasis, and suggests an alternative framework based on structures of housing provision. It is argued that to look at consumption‐related issues in the context of state housing policies is important, but an adequate analysis must place such an investigation in terms of the totality of social relations associated with the form of housing provision in question.     

Shifting back-changing organisational strategies in Dutch social housing

Since the financial liberalisation from the government in the late 1980s and the 1990s, Dutch housing associations have been very dynamic, embracing both commercial and social activities, becoming increasingly reliant and dependent on market circumstances and undergoing a large number of mergers. In recent years, the Dutch social housing sector has been under increased pressure due to the global financial crisis, increased levels of taxation and the national implementation of EU regulations on ‘Services of General Economic Interest’. It seems likely that factors like these have had an effect on the organisational strategies adopted by housing associations, but the nature and magnitude of these effects are not well known. This paper explores these effects through a survey among Dutch housing associations. The results of the survey were analysed using a social-commercial dimension and a ‘prospector’ – ‘defender’ dimension. Our analysis reveals that housing associations are focusing more on traditional social housing tasks and ‘defending’ strategies, implying some reversal of the developments that had occurred in recent decades.     

Whole life costing of domestic energy demand reduction technologies: householder perspectives

A recent, major UK research project investigated technical and social aspects of reducing the CO₂ emissions of UK domestic housing by 50% by the year 2030. As 80% of the UK housing stock that will be present in 2030 has already been built, this study aimed to research the whole life costs of three sets of energy demand reduction technologies for existing housing, over a 25‐year period, suitable to deliver significant CO₂ emissions reduction up to 50%. Demand side technological interventions in the form of fabric upgrades and ventilation systems are identified. Whole life cycle analysis of interventions carried out on two housing variants prominent in the domestic stock under different energy price scenarios is carried out using discounted cash flow and compared with the do‐nothing option. The results show that, despite reducing annual energy bills, there is no clear financial case even over a 25‐year horizon for householders to invest in the proposed interventions that contribute to CO₂ emission reduction targets. When discussed with respect to household income and consumption preferences, the results reveal the need for new policy approaches to overcome the financial and non‐financial hurdles for a mass uptake of energy efficient technologies.     

武汉市保障房节能设计研究——以武汉市沌口区某保障房工程为例

保障性住房由于其经济性和居住性,要求在设计、施工过程中都要时刻考虑到其成本控制及居住舒适度。现根据我国建筑节能设计的现状和国内能量分析软件的应用现状,针对当前保障性住房没有专门的节能设计方法的实际需求,以武汉市沌口区一栋18层经济适用房为例,运用PKPM建筑节能设计分析软件PBECA的热工测试结果与人工计算相结合的方式,探究最适合保障房特点的建筑节能形式。在经济适用房的建设中推行65%节能标准,满足降低能耗、提高低收入居民居住品质的现实要求。     

Housing assets to the elderly in urban China: to fund or to hedge?

Housing has become the most important asset held by a large proportion of China’s older citizens. Therefore, the role of housing wealth in the consumption decisions of the elderly is a central topic of research and gains insights into the saving, investment and consumption decisions made throughout household life to meet later pension needs. In this paper, using data drawn from a household survey conducted between 2002 and 2009, we estimate the influence of housing wealth on the non-housing consumption of the elderly, and identify the mechanisms underlying this relationship. We find that on average, changes in housing wealth have limited effects on elderly consumption. However, we also find that the role of housing in consumption differs according to the income, health status, and living arrangements of the elderly. The paper draws attention to the influence of housing and its links with social and health-care systems on the lives of older people, with important policy implications.     

住宅价格的影响因素综述

本文从供需平衡、特征因素和房地产泡沫角度,对国外住宅价格影响因素的相关文献进行了回顾与总结,从土地、收入、税收、金融、区位等方面对国内最新研究成果进行归纳,并做了简要评析.     

Property values as a measure of ability-to-pay: An empirical examination

The residential property tax is often criticized because housing value may not be a good measure of a household's ability to pay. To examine this criticism, a series of equations is estimated in which the dependent variable is housing price and the independent variables include household income. While the coefficient on income is always significant, it has little explanatory power. Further, the strength of the relationship between income and value weakens as length of tenure in the housing unit increases. Because housing value is a poor proxy for income, modifications to the tax structure such as tax deferment and curcuit breaker programs must be used to improve the viability of property taxation in terms of the ability-to-pay principle.     

老年住房信贷与保险

在新世纪到来之际,我国也已迈入老龄化社会。老年住房市场将成为我国住房市场的一个重要细分市场。推动老年住房消费,需要金融信贷与保险业的参与。本文介绍了符合老年人消费特征的逆抵押贷款,并分析论述了其特点、相关因素及三种主要形式。对于抵御风险能力较低的老年人,商业保险的引入是必要的,文中论述了相关的几种保险业务。文章最后对我国开展逆抵押贷款业务的可能性作了进一步分析。     

天津市高层住宅能耗与室内热环境调查与分析

文章通过对天津市高层住宅能耗进行实地问卷调查和测试,掌握了天津市高层住宅的建筑形式、居民用电、住宅室内热环境等情况,分析了影响高层住宅能耗的主要因素,为建筑师提供了寒冷地区高层住宅的节能设计思路。     

Post-transitional housing systems: China and Russia compared

Existing housing regime theories are established in the Western marketised contexts and have limited applicability in post-transitional housing systems. This paper compares Chinese and Russian housing systems since transition to obtain more understanding of post-transitional housing systems and the housing challenges facing these economies currently. A conceptual framework that investigates housing system operation through the interaction between housing market operations and housing policies in three spheres—production, exchange and consumption—is used in the analysis. The comparison shows that different strategies applied in transition, particularly regarding the government’s role, have contributed to different housing system outcomes in these two countries. It further supports existing research which shows that post-transitional housing systems are still transforming and are characterised by an essential deviation from Western marketised systems. Thus, housing systems in transitional economies are better understood from a more hybrid and dynamic view, rather than a single and static perspective.     

Evaluating housing policies from an income‐distribution perspective—The case of Sweden

One purpose of this article is to examine under what conditions the impact of housing policies on the distribution of income becomes a major focus of interest. First we review various arguments in favour of tying transfers to specific types of consumption, and outline the historical development of Swedish housing policies in this light. We find that the interest in the impact of housing subsidies on the distribution of income stems from the 1970s when the housing supply became more adequate. We argue that the Swedish housing allowance system is of special interest in connection with income distribution considerations. The system's impact on the income distribution is evaluated here with the help of a microsimulation model. It is shown to be quite efficient in the sense that it consistently benefits households with a low “equivalent” income, i.e. a low income in relation to needs. We also find that the new housing allowance system has a crucial impact on the distributional outcome of the 1991 tax‐benefit reform, a major reform package in Sweden which includes large cuts in housing subsidies.