Housing decisions and the U.S. income tax. An econometric analysis

Harvey S. Rosen

doi:10.1016/0047-2727(79)90042-2

Housing decisions and the U.S. income tax. An econometric analysis

Harvey S. Rosen

Economics

Research output: Contribution to journal › Article

225 Scopus citations

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.

Original language	English (US)
Pages (from-to)	1-23
Number of pages	23
Journal	Journal of Public Economics
Volume	11
Issue number	1
DOIs	https://doi.org/10.1016/0047-2727(79)90042-2
State	Published - Jan 1 1979

All Science Journal Classification (ASJC) codes

Finance
Economics and Econometrics

Access to Document

10.1016/0047-2727(79)90042-2

Fingerprint Dive into the research topics of 'Housing decisions and the U.S. income tax. An econometric analysis'. Together they form a unique fingerprint.

Cite this

Rosen, H. S. (1979). Housing decisions and the U.S. income tax. An econometric analysis. Journal of Public Economics, 11(1), 1-23. https://doi.org/10.1016/0047-2727(79)90042-2

@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.}",

year = "1979",

month = jan,

day = "1",

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",

number = "1",

}

TY - JOUR

T1 - Housing decisions and the U.S. income tax. An econometric analysis

AU - Rosen, Harvey S.

PY - 1979/1/1

Y1 - 1979/1/1

N2 - 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.

AB - 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.

UR - http://www.scopus.com/inward/record.url?scp=36248955508&partnerID=8YFLogxK

UR - http://www.scopus.com/inward/citedby.url?scp=36248955508&partnerID=8YFLogxK

U2 - 10.1016/0047-2727(79)90042-2

DO - 10.1016/0047-2727(79)90042-2

M3 - Article

AN - SCOPUS:36248955508

VL - 11

SP - 1

EP - 23

JO - Journal of Public Economics

JF - Journal of Public Economics

SN - 0047-2727

IS - 1

ER -