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Taxes and the User Cost of Capital for Owner-Occupied Housing

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NBER1982-07-01 更新2025-01-04 收录
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https://www.nber.org/papers/w0929
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Owner-occupied housing is said to be favored in the tax code because mortgage interest and property taxes can be deducted in the computation of one's income tax base in spite of the fact that the returns from owner- occupied housing = not taxed. The special tax treatment reduces the user cost of
提供机构:
美国国家经济研究局
创建时间:
1982-07-01
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