@article{417a29a5648e4867a47d9fff66011ff3,
title = "Housing decisions and the U.S. income tax. An econometric analysis",
abstract = "This paper examines the effects of the current income tax treatment of owner-occupied housing on the quantity of housing consumed and on the tenure choice by various groups. Cross-sectional data for 1970 are used to estimate jointly tenure choice and housing demand equations. The equations' parameters are used to assess the efficiency and equity implications of the relevant tax law provisions.",
author = "Rosen, {Harvey S.}",
note = "Funding Information: *I am grateful to the Hoover Institution on War, Re\olutlon and Peace for financial support, and to N.G. Mankiw for assistance with the computations. I have received useful comments from J. Eaton, S. Goldfeld and K. Small. Part of the research was completed while I was a visiting fellow at the Institute for Advanced Studies, Hebrew University of Jerusalem. {\textquoteleft}There are also subsidles for rental housing in the form of accelerated depreciation. However, White and White (1977, p. 116) estimate that these amount to only 4”: of the value of the subsidy to owner-occupied housing, and are therefore Ignored in our analysis. Copyright: Copyright 2014 Elsevier B.V., All rights reserved.",
year = "1979",
month = feb,
doi = "10.1016/0047-2727(79)90042-2",
language = "English (US)",
volume = "11",
pages = "1--23",
journal = "Journal of Public Economics",
issn = "0047-2727",
publisher = "Elsevier B.V.",
number = "1",
}