Marietta E A Haffner
Biographic Data
| ID | 253116 |
|---|---|
| NAME | Marietta E A Haffner |
| GIVEN NAMES | Marietta E A |
| FAMILY NAME | Haffner |
| SIGNATURE | HAFFNER M E A |
| AFFILIATIONS | Delft University of Technology |
| VERIFIED | No |
| TOTAL WORKS | 14 |
| TOTAL CITATIONS | 57 |
| AUTHOR COUNT | 14 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1994 |
| LATEST PUBLICATION YEAR | 2017 |
| H-INDEX | 5 |
How to redesign a rent rebate system? Experience in the Netherlands
In 2006, responsibility for implementing the Dutch housing allowance system was transferred from the Ministry of Housing to the Tax Authority. It has since been renamed, and is now known as the ‘rent rebate system’. A number of dilemmas have become evident since the 2006 changes. Attention has shifted to how to implement the system effectively: how to limit the overconsumption of housing services, how to avoid moral hazard, how to reduce outright…
Housing Equity Withdrawal: Perceptions of Obstacles among Older Australian Home Owners and associated Service Providers
Housing wealth dominates the asset portfolios of the older population in Australia and many other countries. Given the anticipated spike in fiscal costs associated with population ageing, there is growing policy interest in housing equity withdrawal (HEW) to finance living needs in retirement. This paper sheds light on homeowners' perceptions of the obstacles associated with two forms of HEW: mortgage equity withdrawal (where thein situhome owner…
Aides et financements de projets de logements (Subsidies and finance of housing projects)
Subsidies and Finance of Housing Projects is a French book on housing finance and subsidization in France. The book, which stems from a professional course at the Reseau Immobilier, Construction, H
Housing Equity Withdrawal in Australia: Prevalence, Patterns and Motivations in Mid-to-late Life
In an era of population ageing, the primary home is increasingly viewed as a personal resource that can perform a pension role in retirement. This article assesses the extent to which Australians aged 45 years and over withdraw housing equity through in situ mortgage equity withdrawal (MEW), downsizing and selling up. We find that the incidence of housing equity withdrawal has increased over the last decade despite a global financial crisis. MEW …
Providing Cheap Land for Social Housing: Breaching the State Aid Regulations of the Single European Market
Tasan-Kok T., Groetelaers D. A., Haffner M. E. A., van der Heijden H. M. H. and Korthals Altes W. K. Providing cheap land for social housing: breaching the state aid regulations of the single European Market?, Regional Studies. European Union member states are not permitted to provide aid that will distort competition by favouring certain undertakings or the production of certain goods which may then undermine trading in the European market. This…
The Affordability of Housing in the Netherlands: An Increasing Income Gap Between Renting and Owning
Housing became more expensive in the Netherlands between 2002 and 2006, a trend which has been demonstrated using various measures of affordability. The expenditure-to-income ratios calculated for households confirm that the average cost of housing rose for tenants and homeowners, as well as for most income groups generally. This contribution analyses the development of various components of household expenditure which contributed to these higher…
Savings for Old Age? Housing Wealth of the Dutch Elderly
A combination of the demographic trend of an ageing population and the increase in wealth in owner‐occupied dwellings over the last decade raises a new research question in the Netherlands. How do the Dutch elderly spend their housing wealth and what can be predicted about their future behaviour? They may use their housing equity to provide an income in old age, or they may pass on their housing wealth to descendants. By compiling evidence availa…
Housing Allocation and Freedom of Movement: A European Comparison
The allocation of social rental dwellings has been the subject of a fair amount of research recently, certainly in Britain and the Netherlands (Smith et al. 1997; Fitzpatrick & Stephens 1999; Cowan 2001; Pawson & Kintrea 2002). Within this literature, the introduction of the so-called Delft model has received attention (see Kullberg 1997, 2002; Van Kempen & Idamir 2003). This model was first introduced in 1990 in the Dutch city of Delft. Since th…
Housing Allowances and Economic Efficiency
Housing allowances aim to make rental housing affordable for the recipients. Whether affordability for tenants is achieved in an economically efficient way is the question that is discussed in this essay. Three aspects of efficiency are focused on: disincentives to work, over-consumption of housing and horizontal inefficiency. These topics are tackled through a discussion that focuses mainly on the principles, but also on some of the outcomes, of…
Tenure Neutrality, a Financial-Economic Interpretation
This contribution evaluates ways to compare financially renting and owning in order to measure tenure neutrality. Tenure neutrality is defined as the situation in which the consumer is financially indifferent between owning and renting a dwelling. This paper discusses the possibilities of defining tenure neutrality via government spending on housing, household housing cash flows and household housing costs. The Dutch situation delivers the numeri…
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 ty…
Costs and fiscal subsidies in owner occupation: Method and outcomes
Housing Subsidies: Definitions and Comparisons
In this paper the meaning of the term 'housing subsidy' is reviewed and the theoretical and practical problems of measuring the value of housing subsidies and making comparisonsbetween countries is demonstrated.The definitions of both 'subsidy' and 'housing subsidy' are questioned. The paper shows that what is and is not a housing subsidy is often ill defined. More rigorous analysis, it is argued, requires the use of 'benchmarks' against which th…
Effects of financial policy on housing expenses for owner occupiers of newly‐built dwellings: A comparison of six countries in North‐Western Europe
In this paper the impact of taxation and arrangements for owner occupiers on household finance expenses are compared. The countries included are the Netherlands, Belgium, Denmark, France, the UK and (West) Germany. To achieve this comparison, taxation, subsidies and prevalent financing possibilities for owner occupiers are discussed. The comparison is made on a micro‐level: four representative fictitious owner occupiers in each country are taken …
Savings for Old Age? Housing Wealth of the Dutch Elderly
A combination of the demographic trend of an ageing population and the increase in wealth in owner‐occupied dwellings over the last decade raises a new research question in the Netherlands. How do the Dutch elderly spend their housing wealth and what can be predicted about their future behaviour? They may use their housing equity to provide an income in old age, or they may pass on their housing wealth to descendants. By compiling evidence availa…
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 ty…
Housing Equity Withdrawal: Perceptions of Obstacles among Older Australian Home Owners and associated Service Providers
Housing wealth dominates the asset portfolios of the older population in Australia and many other countries. Given the anticipated spike in fiscal costs associated with population ageing, there is growing policy interest in housing equity withdrawal (HEW) to finance living needs in retirement. This paper sheds light on homeowners' perceptions of the obstacles associated with two forms of HEW: mortgage equity withdrawal (where thein situhome owner…
Housing Subsidies: Definitions and Comparisons
In this paper the meaning of the term 'housing subsidy' is reviewed and the theoretical and practical problems of measuring the value of housing subsidies and making comparisonsbetween countries is demonstrated.The definitions of both 'subsidy' and 'housing subsidy' are questioned. The paper shows that what is and is not a housing subsidy is often ill defined. More rigorous analysis, it is argued, requires the use of 'benchmarks' against which th…
Housing Equity Withdrawal in Australia: Prevalence, Patterns and Motivations in Mid-to-late Life
In an era of population ageing, the primary home is increasingly viewed as a personal resource that can perform a pension role in retirement. This article assesses the extent to which Australians aged 45 years and over withdraw housing equity through in situ mortgage equity withdrawal (MEW), downsizing and selling up. We find that the incidence of housing equity withdrawal has increased over the last decade despite a global financial crisis. MEW …
Providing Cheap Land for Social Housing: Breaching the State Aid Regulations of the Single European Market
Tasan-Kok T., Groetelaers D. A., Haffner M. E. A., van der Heijden H. M. H. and Korthals Altes W. K. Providing cheap land for social housing: breaching the state aid regulations of the single European Market?, Regional Studies. European Union member states are not permitted to provide aid that will distort competition by favouring certain undertakings or the production of certain goods which may then undermine trading in the European market. This…
Tenure Neutrality, a Financial-Economic Interpretation
This contribution evaluates ways to compare financially renting and owning in order to measure tenure neutrality. Tenure neutrality is defined as the situation in which the consumer is financially indifferent between owning and renting a dwelling. This paper discusses the possibilities of defining tenure neutrality via government spending on housing, household housing cash flows and household housing costs. The Dutch situation delivers the numeri…
The Affordability of Housing in the Netherlands: An Increasing Income Gap Between Renting and Owning
Housing became more expensive in the Netherlands between 2002 and 2006, a trend which has been demonstrated using various measures of affordability. The expenditure-to-income ratios calculated for households confirm that the average cost of housing rose for tenants and homeowners, as well as for most income groups generally. This contribution analyses the development of various components of household expenditure which contributed to these higher…
Housing Allowances and Economic Efficiency
Housing allowances aim to make rental housing affordable for the recipients. Whether affordability for tenants is achieved in an economically efficient way is the question that is discussed in this essay. Three aspects of efficiency are focused on: disincentives to work, over-consumption of housing and horizontal inefficiency. These topics are tackled through a discussion that focuses mainly on the principles, but also on some of the outcomes, of…
How to redesign a rent rebate system? Experience in the Netherlands
In 2006, responsibility for implementing the Dutch housing allowance system was transferred from the Ministry of Housing to the Tax Authority. It has since been renamed, and is now known as the ‘rent rebate system’. A number of dilemmas have become evident since the 2006 changes. Attention has shifted to how to implement the system effectively: how to limit the overconsumption of housing services, how to avoid moral hazard, how to reduce outright…
Housing Allocation and Freedom of Movement: A European Comparison
The allocation of social rental dwellings has been the subject of a fair amount of research recently, certainly in Britain and the Netherlands (Smith et al. 1997; Fitzpatrick & Stephens 1999; Cowan 2001; Pawson & Kintrea 2002). Within this literature, the introduction of the so-called Delft model has received attention (see Kullberg 1997, 2002; Van Kempen & Idamir 2003). This model was first introduced in 1990 in the Dutch city of Delft. Since th…
Effects of financial policy on housing expenses for owner occupiers of newly‐built dwellings: A comparison of six countries in North‐Western Europe
In this paper the impact of taxation and arrangements for owner occupiers on household finance expenses are compared. The countries included are the Netherlands, Belgium, Denmark, France, the UK and (West) Germany. To achieve this comparison, taxation, subsidies and prevalent financing possibilities for owner occupiers are discussed. The comparison is made on a micro‐level: four representative fictitious owner occupiers in each country are taken …
Effects of financial policy on housing expenses for owner occupiers of newly‐built dwellings: A comparison of six countries in North‐Western Europe
In this paper the impact of taxation and arrangements for owner occupiers on household finance expenses are compared. The countries included are the Netherlands, Belgium, Denmark, France, the UK and (West) Germany. To achieve this comparison, taxation, subsidies and prevalent financing possibilities for owner occupiers are discussed. The comparison is made on a micro‐level: four representative fictitious owner occupiers in each country are taken …
Housing Subsidies: Definitions and Comparisons
In this paper the meaning of the term 'housing subsidy' is reviewed and the theoretical and practical problems of measuring the value of housing subsidies and making comparisonsbetween countries is demonstrated.The definitions of both 'subsidy' and 'housing subsidy' are questioned. The paper shows that what is and is not a housing subsidy is often ill defined. More rigorous analysis, it is argued, requires the use of 'benchmarks' against which th…
Costs and fiscal subsidies in owner occupation: Method and outcomes
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 ty…
Tenure Neutrality, a Financial-Economic Interpretation
This contribution evaluates ways to compare financially renting and owning in order to measure tenure neutrality. Tenure neutrality is defined as the situation in which the consumer is financially indifferent between owning and renting a dwelling. This paper discusses the possibilities of defining tenure neutrality via government spending on housing, household housing cash flows and household housing costs. The Dutch situation delivers the numeri…
Housing Allocation and Freedom of Movement: A European Comparison
The allocation of social rental dwellings has been the subject of a fair amount of research recently, certainly in Britain and the Netherlands (Smith et al. 1997; Fitzpatrick & Stephens 1999; Cowan 2001; Pawson & Kintrea 2002). Within this literature, the introduction of the so-called Delft model has received attention (see Kullberg 1997, 2002; Van Kempen & Idamir 2003). This model was first introduced in 1990 in the Dutch city of Delft. Since th…
Housing Allowances and Economic Efficiency
Housing allowances aim to make rental housing affordable for the recipients. Whether affordability for tenants is achieved in an economically efficient way is the question that is discussed in this essay. Three aspects of efficiency are focused on: disincentives to work, over-consumption of housing and horizontal inefficiency. These topics are tackled through a discussion that focuses mainly on the principles, but also on some of the outcomes, of…
Savings for Old Age? Housing Wealth of the Dutch Elderly
A combination of the demographic trend of an ageing population and the increase in wealth in owner‐occupied dwellings over the last decade raises a new research question in the Netherlands. How do the Dutch elderly spend their housing wealth and what can be predicted about their future behaviour? They may use their housing equity to provide an income in old age, or they may pass on their housing wealth to descendants. By compiling evidence availa…
The Affordability of Housing in the Netherlands: An Increasing Income Gap Between Renting and Owning
Housing became more expensive in the Netherlands between 2002 and 2006, a trend which has been demonstrated using various measures of affordability. The expenditure-to-income ratios calculated for households confirm that the average cost of housing rose for tenants and homeowners, as well as for most income groups generally. This contribution analyses the development of various components of household expenditure which contributed to these higher…
Providing Cheap Land for Social Housing: Breaching the State Aid Regulations of the Single European Market
Tasan-Kok T., Groetelaers D. A., Haffner M. E. A., van der Heijden H. M. H. and Korthals Altes W. K. Providing cheap land for social housing: breaching the state aid regulations of the single European Market?, Regional Studies. European Union member states are not permitted to provide aid that will distort competition by favouring certain undertakings or the production of certain goods which may then undermine trading in the European market. This…
Housing Equity Withdrawal in Australia: Prevalence, Patterns and Motivations in Mid-to-late Life
In an era of population ageing, the primary home is increasingly viewed as a personal resource that can perform a pension role in retirement. This article assesses the extent to which Australians aged 45 years and over withdraw housing equity through in situ mortgage equity withdrawal (MEW), downsizing and selling up. We find that the incidence of housing equity withdrawal has increased over the last decade despite a global financial crisis. MEW …
Aides et financements de projets de logements (Subsidies and finance of housing projects)
Subsidies and Finance of Housing Projects is a French book on housing finance and subsidization in France. The book, which stems from a professional course at the Reseau Immobilier, Construction, H
How to redesign a rent rebate system? Experience in the Netherlands
In 2006, responsibility for implementing the Dutch housing allowance system was transferred from the Ministry of Housing to the Tax Authority. It has since been renamed, and is now known as the ‘rent rebate system’. A number of dilemmas have become evident since the 2006 changes. Attention has shifted to how to implement the system effectively: how to limit the overconsumption of housing services, how to avoid moral hazard, how to reduce outright…
Housing Equity Withdrawal: Perceptions of Obstacles among Older Australian Home Owners and associated Service Providers
Housing wealth dominates the asset portfolios of the older population in Australia and many other countries. Given the anticipated spike in fiscal costs associated with population ageing, there is growing policy interest in housing equity withdrawal (HEW) to finance living needs in retirement. This paper sheds light on homeowners' perceptions of the obstacles associated with two forms of HEW: mortgage equity withdrawal (where thein situhome owner…
Economics (13 works) · Housing, Finance, and Neoliberalism (11 works) · Business (10 works) · Housing Market and Economics (10 works) · Political science (9 works) · Finance (8 works) · Public economics (8 works) · Market economy (5 works) · Demographic economics (4 works) · Labour economics (4 works)