The Tax Treatment Of Homeowners And Landlords And The Progressivity Of Income Taxation
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Author | : Matthew Chambers |
Publisher | : |
Total Pages | : 42 |
Release | : 2014 |
Genre | : |
ISBN | : |
This paper analyzes the connection between the asymmetric tax treatment of homeowners and landlords and the progressivity of income taxation using a quantitative overlapping generations general equilibrium model with housing and rental markets. Our model emphasizes the determinants of tenure choice (own vs. rent) and the household decision to supply housing services to the rental market. This formulation breaks the link between the rental price and the equilibrium interest rate and, hence, the aggregate supply of rental property responds differently to the direction of rental price changes, marginal tax rate changes, and maintenance cost changes. We show that the model replicates the key factors and the distributional patterns of ownership, house size, and landlords. The degree of progressivity in the income tax code has important implications for housing tenure and housing consumption. We find a movement toward a less progressive income tax code can generate sizeable increases in homeownership and welfare that result from the equilibrium effects and a portfolio reallocation mechanism absent in economies with a single asset (i.e. Conesa and Krueger (2006)). An examination of the removal of existing asymmetries in the tax code are found to have effects on housing that differ from those reported in the literature. We show that housing policy can increase the ownership rate of a particular segment of the population, but generate nontrivial distributional costs. The welfare increases are no larger than those found when the progressivity of the tax code is reduced.
Author | : Stephen Fishman |
Publisher | : Nolo |
Total Pages | : 497 |
Release | : 2022-01-25 |
Genre | : Business & Economics |
ISBN | : 1413329322 |
Rental real estate provides more tax breaks than almost any other investment. But the majority of the nation’s 10 million landlords own only one or two units and can’t afford high-priced tax advice from experts. Every Landlord’s Tax Deduction Guide provides landlords with the tax information they need. This edition has been completely updated to cover all the latest changes in the tax laws brought about by the COVID-19 relief legislation passed by Congress, including how landlords can deduct rental losses caused by the pandemic, new sick leave and family leave tax credits for self-employed landlords, employee retention credit, and tax-free treatment of landlord PPP loans. This book also explains: how landlord businesses are legally organized how to maximize depreciation deductions distinguishing between repairs and improvements handling casualty and theft losses deducting home office, car travel, and meals how to benefit from real estate professional status hiring workers taking advantage of the 20% passthrough tax deduction how to keep property records filing the landlord tax form: IRS Schedule E.
Author | : Gerald J. Robinson |
Publisher | : |
Total Pages | : 1404 |
Release | : 1995 |
Genre | : Income tax |
ISBN | : |
Author | : Paul Edward Merz |
Publisher | : |
Total Pages | : 174 |
Release | : 1961 |
Genre | : Housing |
ISBN | : |
Author | : Melvin Irvin White |
Publisher | : |
Total Pages | : 35 |
Release | : 1965 |
Genre | : Homeowners |
ISBN | : |
Author | : Gilles Duranton |
Publisher | : Elsevier |
Total Pages | : 967 |
Release | : 2015-05-15 |
Genre | : Business & Economics |
ISBN | : 0444595406 |
Developments in methodologies, agglomeration, and a range of applied issues have characterized recent advances in regional and urban studies. Volume 5 concentrates on these developments while treating traditional subjects such as housing, the costs and benefits of cities, and policy issues beyond regional inequalities. Contributors make a habit of combining theory and empirics in each chapter, guiding research amid a trend in applied economics towards structural and quasi-experimental approaches. Clearly distinguished from the New Economic Geography covered by Volume 4, these articles feature an international approach that positions recent advances within the discipline of economics and society at large. Editors are recognized as leaders and can attract an international list of contributors Regional and urban studies interest economists in many subdisciplines, such as labor, development, and public economics Table of contents combines theoretical and applied subjects, ensuring broad appeal to readers
Author | : Gilles Duranton |
Publisher | : Elsevier |
Total Pages | : 1686 |
Release | : 2015-06-29 |
Genre | : Business & Economics |
ISBN | : 0444595392 |
Developments in methodologies, agglomeration, and a range of applied issues have characterized recent advances in regional and urban studies. Volume 5 concentrates on these developments while treating traditional subjects such as housing, the costs and benefits of cities, and policy issues beyond regional inequalities. Contributors make a habit of combining theory and empirics in each chapter, guiding research amid a trend in applied economics towards structural and quasi-experimental approaches. Clearly distinguished from the New Economic Geography covered by Volume 4, these articles feature an international approach that positions recent advances within the discipline of economics and society at large. - Emphasizes advances in applied econometrics and the blurring of "within" and "between" cities - Promotes the integration of theory and empirics in most chapters - Presents new research on housing, especially in macro and international finance contexts
Author | : Gary Hack |
Publisher | : |
Total Pages | : 60 |
Release | : 1981 |
Genre | : Home ownership |
ISBN | : |
The impact of national tax policies on rental housing / Rolf Goetze -- The impact of national tax policies on home ownership / Leslie K. Meyer -- Discussion.
Author | : Walter Albert Morton |
Publisher | : |
Total Pages | : 280 |
Release | : 1955 |
Genre | : Business & Economics |
ISBN | : |
Author | : Joan Youngman |
Publisher | : |
Total Pages | : 260 |
Release | : 2016 |
Genre | : Local finance |
ISBN | : 9781558443426 |
In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.