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) |
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Pages (from-to) | 1-23 |
Number of pages | 23 |
Journal | Journal of Public Economics |
Volume | 11 |
Issue number | 1 |
DOIs | |
State | Published - Jan 1 1979 |
All Science Journal Classification (ASJC) codes
- Finance
- Economics and Econometrics