| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w19815 |
| 来源ID | Working Paper 19815 |
| Tax Benefits to Housing and Inefficiencies in Location and Consumption | |
| David Albouy; Andrew Hanson | |
| 发表日期 | 2014-01-16 |
| 出版年 | 2014 |
| 语种 | 英语 |
| 摘要 | Tax benefits to owner-occupied housing provide incentives for housing consumption, offsetting weaker disincentives of the property tax. These benefits also help counter the penalty federal taxes impose on households who work in productive high-wage areas, but reinforce incentives to consume local amenities. We simulate the effects of these benefits in a parameterized model, and determine the consequences of various tax reforms. Reductions in housing tax benefits generally reduce inefficiency in consumption, but increase inefficiency in location decisions, unless they are accompanied by tax-rate reductions. The most efficient policy would eliminate most tax benefits to housing and index taxes to local wage levels. |
| 主题 | Public Economics ; Taxation ; Subnational Fiscal Issues ; Regional and Urban Economics ; Regional Economics ; Real Estate |
| URL | https://www.nber.org/papers/w19815 |
| 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/577489 |
| 推荐引用方式 GB/T 7714 | David Albouy,Andrew Hanson. Tax Benefits to Housing and Inefficiencies in Location and Consumption. 2014. |
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