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 › peer-review

229 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

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10.1016/0047-2727(79)90042-2

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