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

Harvey S. Rosen

Research output: Contribution to journalArticlepeer-review

248 Scopus citations


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 languageEnglish (US)
Pages (from-to)1-23
Number of pages23
JournalJournal of Public Economics
Issue number1
StatePublished - Feb 1979

All Science Journal Classification (ASJC) codes

  • Finance
  • Economics and Econometrics


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