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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 : 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 : 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 : 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 : Arthur D. Little, Inc
Publisher :
ISBN 13 :
Total Pages : 352 pages
Book Rating : 4.3/5 (91 download)
Download or read book A Study of Property Taxes and Urban Blight written by Arthur D. Little, Inc and published by . This book was released on 1973 with total page 352 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 : 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 : 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 : 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 : Vincent Kerry Smith
Publisher :
ISBN 13 :
Total Pages : 34 pages
Book Rating : 4.:/5 (282 download)
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:
Author : United States. Congress. Joint Committee on Taxation
Publisher :
ISBN 13 :
Total Pages : 24 pages
Book Rating : 4.:/5 (327 download)
Download or read book Tax-exempt Bonds for Multifamily Residential Rental Property written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1985 with total page 24 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 : 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 : Michael James Whinihan
Publisher :
ISBN 13 :
Total Pages : 222 pages
Book Rating : 4.:/5 (287 download)
Download or read book Taxes, Inflation, and the Equilibrium Between the Rental Housing Market and the Owner Occupied Housing Market written by Michael James Whinihan and published by . This book was released on 1981 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : George E. Peterson
Publisher : Lexington, Mass. ; Toronto : D.C. Heath
ISBN 13 :
Total Pages : 232 pages
Book Rating : 4.3/5 (97 download)
Download or read book Property Taxes, Housing and the Cities written by George E. Peterson and published by Lexington, Mass. ; Toronto : D.C. Heath. This book was released on 1973 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Bernd Gutting
Publisher : Springer Science & Business Media
ISBN 13 : 3642456308
Total Pages : 146 pages
Book Rating : 4.6/5 (424 download)
Download or read book Taxation, Housing Markets, and the Markets for Building Land written by Bernd Gutting and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Almost everywhere in the world housing policies play an important role in government programs. Especially in the industrialized Western economies housing policy issues are triggered mainly by two developments: growing population density and increasing environmental pollution enforce a systematic planning of regional and urban development; all social groups want to participate in the increasing welfare of the domestic economies; until today housing policy is considered an appropriate tool for redistribution and social policy. Taxation serves as an important instrument for the realization of the political objectives mentioned above. Surprisingly, there exists wide-spread consent (even on the academic side) on the effectivity of this instrument. However, strictly speaking this consent concerns only the short run. Long-term effects are usually ignored. Therefore, there is always the inherent risk in these policies that (supposed) market inefficiencies will not be cured, but merely carried forward, and possibly amplified. Moreover, it is characteristic for the political discussion that there is no consistent notion of what efficient housing and land markets ought to look like. Generally accepted for example, is the position that land speculation should be fought whereever possible. Hardly anyone asks the question whether the holding of building land will be beneficial to the economy as a whole, and not only to the speculant.
