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

Harvey S. Rosen

Research output: Contribution to journalArticle

220 Citations (Scopus)

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 languageEnglish (US)
Pages (from-to)1-23
Number of pages23
JournalJournal of Public Economics
Volume11
Issue number1
DOIs
StatePublished - Jan 1 1979

Fingerprint

Tenure choice
Econometric analysis
Income tax
Cross-sectional data
Tax
Equity
Owner-occupied housing
Housing demand

All Science Journal Classification (ASJC) codes

  • Economics and Econometrics
  • Finance

Cite this

@article{e925b18625c74217815c2d645d2c934b,
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 = "1",
day = "1",
doi = "https://doi.org/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",

}

Housing decisions and the U.S. income tax. An econometric analysis. / Rosen, Harvey S.

In: Journal of Public Economics, Vol. 11, No. 1, 01.01.1979, p. 1-23.

Research output: Contribution to journalArticle

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

DO - https://doi.org/10.1016/0047-2727(79)90042-2

M3 - Article

VL - 11

SP - 1

EP - 23

JO - Journal of Public Economics

JF - Journal of Public Economics

SN - 0047-2727

IS - 1

ER -