A Comparison of Tax Capitalization Effects on Owner Occupied and Rental Housing in the United States

Download A Comparison of Tax Capitalization Effects on Owner Occupied and Rental Housing in the United States PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (282 download)

DOWNLOAD NOW!


Book Synopsis A Comparison of Tax Capitalization Effects on Owner Occupied and Rental Housing in the United States by : Vincent Kerry Smith

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:

The Income Tax Penalty on Rental Vs Owner-Occupied Housing

Download The Income Tax Penalty on Rental Vs Owner-Occupied Housing PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 25 pages
Book Rating : 4.:/5 (13 download)

DOWNLOAD NOW!


Book Synopsis The Income Tax Penalty on Rental Vs Owner-Occupied Housing by : David Geltner

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.

Investment in Housing in the United States

Download Investment in Housing in the United States PDF Online Free

Author :
Publisher : International Monetary Fund
ISBN 13 : 1451948808
Total Pages : 38 pages
Book Rating : 4.4/5 (519 download)

DOWNLOAD NOW!


Book Synopsis Investment in Housing in the United States by : Krister Andersson

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.

State Taxation Policy

Download State Taxation Policy PDF Online Free

Author :
Publisher : Duke University Press
ISBN 13 : 9780822305354
Total Pages : 308 pages
Book Rating : 4.3/5 (53 download)

DOWNLOAD NOW!


Book Synopsis State Taxation Policy by : Michael Barker

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.

Journal of Urban Economics

Download Journal of Urban Economics PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 136 pages
Book Rating : 4.:/5 (4 download)

DOWNLOAD NOW!


Book Synopsis Journal of Urban Economics by :

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:

The Impact of the Federal Income Tax on Investment in Housing

Download The Impact of the Federal Income Tax on Investment in Housing PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis The Impact of the Federal Income Tax on Investment in Housing by : Frank De Leeuw

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:

Taxation and the Owner Occupied Housing Market

Download Taxation and the Owner Occupied Housing Market PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (5 download)

DOWNLOAD NOW!


Book Synopsis Taxation and the Owner Occupied Housing Market by : Michael Ball

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:

Journal of Economic Literature

Download Journal of Economic Literature PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 966 pages
Book Rating : 4.:/5 (318 download)

DOWNLOAD NOW!


Book Synopsis Journal of Economic Literature by :

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:

School Finance Capitalization

Download School Finance Capitalization PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 50 pages
Book Rating : 4.3/5 (9 download)

DOWNLOAD NOW!


Book Synopsis School Finance Capitalization by : Aaron S. Gurwitz

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:

Capitalization of Federal Taxes, the Relative Price of Housing, and Urban Form: Density and Sorting Effects

Download Capitalization of Federal Taxes, the Relative Price of Housing, and Urban Form: Density and Sorting Effects PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (469 download)

DOWNLOAD NOW!


Book Synopsis Capitalization of Federal Taxes, the Relative Price of Housing, and Urban Form: Density and Sorting Effects by :

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.

The Cost of Capital, Tax Reform and the Future of the Rental Housing Market

Download The Cost of Capital, Tax Reform and the Future of the Rental Housing Market PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Cost of Capital, Tax Reform and the Future of the Rental Housing Market by : Denise DiPasquale

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:

Housing Monograph Series, No. 1-4 ...

Download Housing Monograph Series, No. 1-4 ... PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.3/5 (91 download)

DOWNLOAD NOW!


Book Synopsis Housing Monograph Series, No. 1-4 ... by : United States. National Resources Committee. Industrial Committee

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:

Property Tax Incidence

Download Property Tax Incidence PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (511 download)

DOWNLOAD NOW!


Book Synopsis Property Tax Incidence by : Robert C. Denne

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:

The Urban Impacts of Federal Policies: Vaughan, R. J. and Vogel, M. E. Population and Residential Location

Download The Urban Impacts of Federal Policies: Vaughan, R. J. and Vogel, M. E. Population and Residential Location PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 156 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!


Book Synopsis The Urban Impacts of Federal Policies: Vaughan, R. J. and Vogel, M. E. Population and Residential Location by : Roger J. Vaughan

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:

A Budget for a Better America

Download A Budget for a Better America PDF Online Free

Author :
Publisher :
ISBN 13 : 9780160950735
Total Pages : 364 pages
Book Rating : 4.9/5 (57 download)

DOWNLOAD NOW!


Book Synopsis A Budget for a Better America by :

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:

Compendium of Research Reports

Download Compendium of Research Reports PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 1026 pages
Book Rating : 4.:/5 (891 download)

DOWNLOAD NOW!


Book Synopsis Compendium of Research Reports by : United States. Department of Housing and Urban Development. Office of Policy Development and Research

Download or read book Compendium of Research Reports written by United States. Department of Housing and Urban Development. Office of Policy Development and Research and published by . This book was released on with total page 1026 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Housing Monograph Series

Download Housing Monograph Series PDF Online Free

Author :
Publisher :
ISBN 13 :
Total Pages : 242 pages
Book Rating : 4.E/5 ( download)

DOWNLOAD NOW!


Book Synopsis Housing Monograph Series by : United States. National Resources Committee. Industrial Committee

Download or read book Housing Monograph Series written by United States. National Resources Committee. Industrial Committee and published by . This book was released on 1940 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: