Download or read book A Comparison of Tax Capitalization Effects on Owner Occupied and Rental Housing in the United States written by Vincent Kerry Smith and published by . This book was released on 1974 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Income Tax Penalty on Rental Vs Owner Occupied Housing written by David Geltner and published by . This book was released on 2015 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a novel analysis of the differential incidence and effect of Federal income tax policy on owner-occupied and rental housing in the U.S. The objective is to examine whether, and how, rental housing is penalized relative to owner-occupied housing, and if so to estimate the magnitude of any such penalty that is caused by Federal income tax policy. The findings of the analysis suggest that a penalty does exist on rental housing relative to owner-occupied housing, and that the magnitude is substantial. On a present value capitalized basis the relative penalty is likely on the order of one-quarter the value of the housing. The model presented in this paper is novel in that it applies the basic tenets of modern corporate finance theory to identify the sources and magnitude of the differential tax impact. The causes of the differential impact that are thusly identified suggest a policy remedy that differs from the one traditionally proposed, which is simply to eliminate the home mortgage interest tax deduction. Instead, the analysis herein suggests that the home mortgage tax deduction is not the source of the differential tax impact (for one thing, interest on mortgages financing rental apartments is also deductible from the landlord's taxable income, and for another, lenders providing the mortgage capital are generally taxable investors on the margin). Rather, the model presented here implies that the more direct and appropriate policy remedy would be to allow apartment investment income to be deductible from taxable income. This could also be a more politically feasible policy than to remove the mortgage deduction.

Download or read book State Taxation Policy written by Michael Barker and published by Duke University Press. This book was released on 1983 with total page 308 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume discusses the problems of state governments in coping with contemporary issues of redesigning taxation policies to encourage economic growth.

Download or read book Journal of Urban Economics written by and published by . This book was released on 1981 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Investment in Housing in the United States written by Krister Andersson and published by International Monetary Fund. This book was released on 1990-10-01 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt: It is well known that the preferential tax treatment of housing induces an inefficient allocation of saving and investment. This paper analyzes, in a portfolio framework, how eliminating the deductibility of mortgage interest payments for federal income tax purposes might affect investment in housing. Expected rate of return and risk is estimated for three assets, bonds, housing, and stocks. The possibility that assets are imperfect substitutes is explicitly recognized in one section of the paper. The model suggests that the share of housing is likely to decrease by 4 to 9 percentage points if mortgage interest payments are not deductible. This may call for careful phasing of the change in policy.

Download or read book Journal of Economic Literature written by and published by . This book was released on 1983 with total page 966 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Impact of the Federal Income Tax on Investment in Housing written by Frank De Leeuw and published by . This book was released on 1981 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Taxation and the Owner Occupied Housing Market written by Michael Ball and published by . This book was released on 1990 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book School Finance Capitalization written by Aaron S. Gurwitz and published by . This book was released on 1980 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Property Tax Incidence written by Robert C. Denne and published by . This book was released on 1977 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Capitalization of Federal Taxes the Relative Price of Housing and Urban Form Density and Sorting Effects written by and published by . This book was released on with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The Federal Reserve Bank of Philadelphia presents the full text of the September 20, 2000 working paper entitled "Capitalization of Federal Taxes, the Relative Price of Housing, and Urban Form: Density and Sorting Effects," written by Richard Voith and Joseph Gyourko. The text is available in PDF format. This paper investigates the impact of the tax treatment of owner-occupied housing on urban form in an economy in which high and low-income households choose between city and suburban communities. The authors find that housing tax policies can influence where rich and poor households choose to live.

Download or read book The Cost of Capital Tax Reform and the Future of the Rental Housing Market written by Denise DiPasquale and published by . This book was released on 1989 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Housing Monograph Series No 1 4 written by United States. National Resources Committee. Industrial Committee and published by . This book was released on 1939 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book A Budget for a Better America written by and published by . This book was released on 2019 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Basis of Assets written by and published by . This book was released on 1993 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book DOE Library Bulletin written by and published by . This book was released on 1974 with total page 828 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Urban Impacts of Federal Policies Vaughan R J and Vogel M E Population and Residential Location written by Roger J. Vaughan and published by . This book was released on 1979 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: