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Taxation and Housing Markets: Preliminary Evidence on the Effects of Recent Tax Reforms

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NBER1990-02-01 更新2025-01-04 收录
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https://www.nber.org/papers/w3270
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The tax changes of the 1980s altered the incentives for housing consumption. Marginal tax rate reductions in both the Economic Recovery Tax Act (1981) and the Tax Reform Act (1986) reduced the attraction of homeownership, particularly at high income levels. The Tax Reform Act, by lowering

20世纪80年代的税收改革改变了住房消费的激励机制。《1981年经济复苏税收法案》与《1986年税收改革法案》中的边际税率下调,降低了住房所有权的吸引力,尤其在高收入群体中。《税收改革法案》通过降低
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美国国家经济研究局
创建时间:
1990-02-01
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