全球智库信息集成服务系统(G2TT): Does Favorable Tax-Treatment of Housing Reduce Equipment Investment?

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w6161
来源ID	Working Paper 6161
	Does Favorable Tax-Treatment of Housing Reduce Equipment Investment?
	Ben Broadbent; Michael Kremer
发表日期	1997-09-01
出版年	1997
语种	英语
摘要	It is often argued that low tax rates on owner-occupied housing divert investment from equipment. This paper demonstrates that if people are heterogeneous in their propensity to save, and if there are constraints on borrowing, favorable tax treatment of owner-occupied housing up to a certain value increases equipment investment. This is because low housing taxes encourage renters to become owner-occupiers, and this leads existing owner-occupiers to shift their portfolio of other assets from rental housing to equipment.
URL	https://www.nber.org/papers/w6161
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/563669
推荐引用方式 GB/T 7714	Ben Broadbent,Michael Kremer. Does Favorable Tax-Treatment of Housing Reduce Equipment Investment?. 1997.