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Author : Richard B. Goode
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.3/5 (21 download)
Download or read book Imputed Rent of Owner-occupied Dwellings Under the Income Tax written by Richard B. Goode and published by . This book was released on 1960 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Paul Edward Merz
Publisher :
ISBN 13 :
Total Pages : 174 pages
Book Rating : 4.:/5 (319 download)
Download or read book The Income Tax Treatment of Owner-occupied Housing written by Paul Edward Merz and published by . This book was released on 1961 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : James M. Poterba
Publisher :
ISBN 13 :
Total Pages : 64 pages
Book Rating : 4.0/5 ( download)
Download or read book Income Tax Provisions Affecting Owner-occupied Housing written by James M. Poterba and published by . This book was released on 2008 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: The mortgage interest deduction, the property tax deduction, the unique treatment of capital gains on owner-occupied homes, and the absence of taxation on imputed rent from owner-occupied homes all influence the effective cost of housing services. They also affect federal income tax revenues and the distribution of income tax liabilities. We draw on household-level data from the 2004 Survey of Consumer Finances to analyze how several potential reforms would affect incentives for housing consumption as well as the distribution of income tax burdens. Our analysis recognizes that changing the mortgage interest deduction would induce changes in household financial behavior. We estimate that repealing the mortgage interest deduction in 2003 would have raised income tax revenues by $72.4 billion in the absence of any portfolio adjustments, but by only $61.9 billion if homeowners responded by drawing down a limited set of financial assets to partially replace their mortgage debt. The revenue effects of changing the property tax deduction similarly depend on how state and local governments alter their mix of revenue instruments in response to federal tax reform. Our results underscore the importance of recognizing behavioral responses when calculating the revenue costs of income tax provisions relating to owner-occupied housing.
Author : Frank De Leeuw
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.3/5 (91 download)
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:
Author : David Geltner
Publisher :
ISBN 13 :
Total Pages : 25 pages
Book Rating : 4.:/5 (13 download)
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.
Author : Michael Ball
Publisher :
ISBN 13 :
Total Pages : 60 pages
Book Rating : 4.:/5 (5 download)
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:
Author : Richard E. Slitor
Publisher :
ISBN 13 :
Total Pages : 172 pages
Book Rating : 4.:/5 (319 download)
Download or read book The Federal Income Tax in Relation to Housing written by Richard E. Slitor and published by . This book was released on 1968 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kevin Holmes
Publisher : IBFD
ISBN 13 : 9076078378
Total Pages : 637 pages
Book Rating : 4.0/5 (76 download)
Download or read book The Concept of Income written by Kevin Holmes and published by IBFD. This book was released on 2001 with total page 637 pages. Available in PDF, EPUB and Kindle. Book excerpt: Présentation de l'éditeur : "A resource book primarily for policy makers and academic tax, accounting and economics researchers, who require an in-depth analysis of the concept of income and its development for tax purposes."
Author : James M. Poterba
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.:/5 (7 download)
Download or read book Inflation, Income Taxes and Owner-occupied Housing written by James M. Poterba and published by . This book was released on 1980 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Anthony C. Infanti
Publisher : Routledge
ISBN 13 : 1317159993
Total Pages : 358 pages
Book Rating : 4.3/5 (171 download)
Download or read book Controversies in Tax Law written by Anthony C. Infanti and published by Routledge. This book was released on 2016-03-03 with total page 358 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume presents a new approach to today’s tax controversies, reflecting that debates about taxation often turn on the differing worldviews of the debate participants. For instance, a central tension in academic tax literature - which is filtering into everyday discussions of tax law - exists between 'mainstream' and 'critical' tax theorists. This tension results from a clash of perspectives: Is taxation primarily a matter of social science or of social justice? Should tax policy debates be grounded in economics or in critical race, feminist, queer, and other outsider perspectives? To capture and interrogate what often seems like a chasm between the different sides of tax debates, this collection comprises a series of pairs of essays. Each pair approaches a single area of controversy from two different perspectives - with one essay usually taking a 'mainstream' perspective and the other a 'critical' perspective. In writing their contributions, the authors read and incorporated reactions to each other’s essays and paid specific attention to the influence of perspective on both the area of controversy and their contribution to the debate. With contributions from leading mainstream and critical tax scholars, this volume takes the first step toward bridging the gap between these differing perspectives on tax law and policy.
Author :
Publisher :
ISBN 13 :
Total Pages : 836 pages
Book Rating : 4.:/5 (327 download)
Download or read book Housing in the Seventies written by and published by . This book was released on 1976 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : D. Pines
Publisher :
ISBN 13 :
Total Pages : 27 pages
Book Rating : 4.:/5 (681 download)
Download or read book The Normative and Positive Aspects of the Taxation of Imputed Rent on Owner-occupied Housing written by D. Pines and published by . This book was released on 1982 with total page 27 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Patric H. Hendershott
Publisher :
ISBN 13 :
Total Pages : 42 pages
Book Rating : 4.3/5 (9 download)
Download or read book Taxes and the User Cost of Capital for Owner-occupied Housing written by Patric H. Hendershott and published by . This book was released on 1982 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: Owner-occupied housing is said to be favored in the tax code because mortgage interest and property taxes can be deducted in the computation of one's income tax base in spite of the fact that the returns from owner- occupied housing = not taxed. The special tax treatment reduces the user cost of capital for owner-occupied homing. The issue treated in this paper is the measurement of the tax rate to be employed in the user cost calculations. It is argued that different tax rates am appropriate for the tenure choice and quantity-demanded decisions, and that these values depend on the detailed tax position of the household and the method of finance. Average 1977 tax rates for households in different income ranges are calculated using the NBER TAXSIM microeconomic data file on individual tax returns.
Author : Lawrence Zelenak
Publisher : Cambridge University Press
ISBN 13 : 1108383807
Total Pages : 318 pages
Book Rating : 4.1/5 (83 download)
Download or read book Figuring Out the Tax written by Lawrence Zelenak and published by Cambridge University Press. This book was released on 2018-04-26 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt: Figuring Out the Tax recounts the forgotten early development of the federal income tax in the US, resulting from the interplay between Congress and the Treasury Department in the decades following the enactment of the tax in 1913. It covers a wide range of topics including the income tax treatments of marriage, capital losses, charitable contributions and homeownership, as well as the rise, demise and resurrection of income tax withholding. Lawrence Zelenak deftly illustrates how the income tax achieved its current form through a range of stories which are new to tax history scholarship and involve some remarkable personalities and surprising plot twists. Although of particular interest to tax academics and professionals, this book will also serve as a useful introduction to the development of income tax for undergraduate students and law students.
Author :
Publisher :
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.:/5 (31 download)
Download or read book The Economics of Federal Subsidy Programs: Housing subsidies written by and published by . This book was released on 1972 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Department of Housing and Urban Development
Publisher :
ISBN 13 :
Total Pages : 836 pages
Book Rating : 4.3/5 (91 download)
Download or read book Housing in the Seventies written by United States. Department of Housing and Urban Development and published by . This book was released on 1976 with total page 836 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Steven C. Bourassa
Publisher :
ISBN 13 :
Total Pages : 38 pages
Book Rating : 4.3/5 ( download)
Download or read book On the Distributional Effects of Taxing Imputed Rent written by Steven C. Bourassa and published by . This book was released on 1993 with total page 38 pages. Available in PDF, EPUB and Kindle. Book excerpt:
