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The Tax Treatment of Housing: Economic Issues and Reform Measures

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  • Gavin A. Wood

    (Department of Economics, Murdoch University, Murdoch, Perth, Western Australia 6150, Australia)

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  • Gavin A. Wood, 1990. "The Tax Treatment of Housing: Economic Issues and Reform Measures," Urban Studies, Urban Studies Journal Limited, vol. 27(6), pages 809-830, December.
    • Handle: RePEc:sae:urbstu:v:27:y:1990:i:6:p:809-830
    DOI: 10.1080/00420989020080861
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    References listed on IDEAS

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    1. Arnold C. Harberger, 1962. "The Incidence of the Corporation Income Tax," Journal of Political Economy, University of Chicago Press, vol. 70(3), pages 215-215.
    2. de Leeuw, Frank & Ekanem, Nkanta F, 1971. "The Supply of Rental Housing," American Economic Review, American Economic Association, vol. 61(5), pages 806-817, December.
    3. Alm, James & Follain, James R. & Beeman, Mary Anne, 1985. "Tax expenditures and other programs to stimulate housing: Do we need more?," Journal of Urban Economics, Elsevier, vol. 18(2), pages 180-195, September.
    4. Patric H. Hendershott & Sheng Hu, 1982. "Accelerating Inflation and Nonassumable Fixed-Rate Mortgages: Effects On Consumer Choice and Welfare," Public Finance Review, , vol. 10(2), pages 158-184, April.
    5. Patric H. Hendershott, 1980. "Real User Costs and the Demand for Single-Family Housing," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 11(2), pages 401-452.
    6. Rosen, Harvey S., 1979. "Housing decisions and the U.S. income tax : An econometric analysis," Journal of Public Economics, Elsevier, vol. 11(1), pages 1-23, February.
    7. Patric H. Hendershott & Kevin E. Villani, 1980. "Residential Mortgage Markets and the Cost of Mortgage Funds," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 8(1), pages 50-76, March.
    8. Hendershott, Patric H. & Cheng Hu, Sheng, 1981. "Inflation and extraordinary returns on owner-occupied housing: Some implications for capital allocation and productivity growth," Journal of Macroeconomics, Elsevier, vol. 3(2), pages 177-203.
    9. Goodwin, Thomas H, 1986. "Inflation, Risk, Taxes, and the Demand for Owner-Occupied Housing," The Review of Economics and Statistics, MIT Press, vol. 68(2), pages 197-206, May.
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    Cited by:

    1. Stanley McGreal & Jim Berry & Greg Lloyd & John McCarthy, 2002. "Tax-based Mechanisms in Urban Regeneration: Dublin and Chicago Models," Urban Studies, Urban Studies Journal Limited, vol. 39(10), pages 1819-1831, September.
    2. Gavin A. Wood & Peter A. Kemp, 2003. "The Taxation of Australian Landlords: Would the British Tax Treatment of Rental Investments Increase Tax Burdens if Introduced in Australia?," Urban Studies, Urban Studies Journal Limited, vol. 40(4), pages 747-765, April.
    3. Figari, Francesco & Paulus, Alari & Sutherland, Holly & Tsakloglou, Panos & Verbist, Gerlinde & Zantomio, Francesca, 2012. "Taxing Home Ownership: Distributional Effects of Including Net Imputed Rent in Taxable Income," IZA Discussion Papers 6493, Institute of Labor Economics (IZA).
    4. Bruce Walker & Alex Marsh, 1993. "The Distribution of Housing Tax-expenditures and Subsidies in an Urban Area," Urban Studies, Urban Studies Journal Limited, vol. 30(9), pages 1543-1559, November.

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