Hostname: page-component-848d4c4894-x24gv Total loading time: 0 Render date: 2024-06-02T10:38:02.378Z Has data issue: false hasContentIssue false
  • English
  • Français

Tax Subsidy of Home Ownership*

Published online by Cambridge University Press:  28 November 2008

Peter T. Ittig
Peter T. Ittig
Affiliation:
College of Management, University of Massachusetts
Get access Rights & Permissions [Opens in a new window]

Abstract

This paper considers the tax treatment of homes as investments and as consumer goods in light of current and conventional arguments that home-ownership is subsidized through the tax structure. Unconventional comparisons of tax effects with particular reference to the USA are presented which call into question the conventional view.

Type
Articles
Information
Journal of Public Policy , Volume 4 , Issue 2 , May 1984 , pp. 103 - 110
Copyright
Copyright © Cambridge University Press 1984

Access options

Get access to the full version of this content by using one of the access options below. (Log in options will check for institutional or personal access. Content may require purchase if you do not have access.)

References

REFERENCES

Brandon, R. et al. (1976) Tax Politics. New York: Pantheon Books.Google Scholar
CBO (1981) The Tax Treatment of Home Ownership. Washington DC: Congressional Budget Office.Google Scholar
Diamond, D. (1980) Taxes, inflation, speculation, and the cost of homeownership, AREUEA Journal, 8, 281–98.Google Scholar
Duncan, C. and Morgan, J. (1980) The effects of inflation and taxes on the costs of homeownership, Journal of Consumer Affairs, 14 (2).Google Scholar
Farmer, M. and Barrell, R. (1981) Entrepreneurship and public policy: the case of the housing market, Journal of Public Policy, 1, 307–32.CrossRefGoogle Scholar
Henderson, J. and Ioannides, Y. (1983) A model of housing tenure choice, American Economic Review, 73. 98–113.Google Scholar
Simonson, J. (1981) Existing tax expenditures for homeowners. Washington DC: Department of Housing and Urban Development.Google Scholar
Welham, P. (1982) The tax treatment of owner-occupied housing in the U.K., Scottish Journal of Political Economy, 29 (2).Google Scholar
White, M. and White, L. (1977) The tax subsidy to owner-occupied housing: who benefits?, Journal of Public Economics, 3, 111–26.Google Scholar