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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 R. Follain
Publisher :
ISBN 13 :
Total Pages : 32 pages
Book Rating : 4.:/5 (231 download)
Download or read book The Preferential Income Tax Treatment of Owner-occupied Housing written by James R. Follain and published by . This book was released on 1993 with total page 32 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 : 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 : Krister Andersson
Publisher : International Monetary Fund
ISBN 13 : 1451948808
Total Pages : 38 pages
Book Rating : 4.4/5 (519 download)
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.
Author : Joshua E. Greene
Publisher :
ISBN 13 :
Total Pages : 100 pages
Book Rating : 4.3/5 (121 download)
Download or read book The Tax Treatment of Homeownership written by Joshua E. Greene and published by . This book was released on 1981 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Larry J. Ozanne
Publisher :
ISBN 13 : 9781457835834
Total Pages : 51 pages
Book Rating : 4.8/5 (358 download)
Download or read book Taxation of Owner-Occupied and Rental Housing written by Larry J. Ozanne and published by . This book was released on 2012-12-26 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Harvey S. Rosen
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.0/5 ( download)
Download or read book Housing Tenure, Uncertainty, and Taxation written by Harvey S. Rosen and published by . This book was released on 1983 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern empirical work on the choice between renting and owning focuses on the concept of the "user cost" of housing, which integrates into a single measure the various components of housing costs. The standard approach implicitly assumes that households know the user cost of housing with certainty. However, the ex post user cost measure exhibits substantial variability over time, and it is highly unlikely that individuals believe themselves able to forecast these fluctuations with certainty. In this paper, we construct and estimate a model of the tenure choice that explicitly allows for the effects of uncertainty. The results suggest that previous work which ignored uncertainty may have overstated the effects of the income tax system upon the tenure choice.
Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (327 download)
Download or read book Background and Issues Regarding H.R. 3712 Relating to Tax-exempt Bonds for Housing written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard E. Slitor
Publisher :
ISBN 13 :
Total Pages : 176 pages
Book Rating : 4.3/5 ( 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 176 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Michael A. Stegman
Publisher :
ISBN 13 :
Total Pages : 56 pages
Book Rating : 4.:/5 (319 download)
Download or read book Variations in Property Taxes and Investment in Owner-occupied Housing written by Michael A. Stegman and published by . This book was released on 1968 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Henry J. Aaron
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.3/5 (9 download)
Download or read book Income Taxes and Housing written by Henry J. Aaron and published by . This book was released on 1971 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Dick Netzer
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (319 download)
Download or read book Housing Taxation and Housing Policy written by Dick Netzer and published by . This book was released on 1967 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Department of the Treasury
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.:/5 (327 download)
Download or read book Estimates of Federal Tax Expenditures written by United States. Department of the Treasury and published by . This book was released on 1975 with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.:/5 (327 download)
Download or read book Description of H.R. 3712, relating to tax-exempt bonds for housing, scheduled for a hearing by the Committee on Ways and Means on May 14, 15, and 21, 1979 written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1979 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Denise DiPasquale
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.F/5 ( download)
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:
Author : United States. Internal Revenue Service
Publisher :
ISBN 13 :
Total Pages : 12 pages
Book Rating : 4.F/5 ( download)
Download or read book Basis of Assets written by United States. Internal Revenue Service and published by . This book was released on with total page 12 pages. Available in PDF, EPUB and Kindle. Book excerpt:
