Current tax law provides tax advantages to owner-occupied housing that increase with a household's income. This well understood fact has led to periodic proposals to substitute a tax credit equal to,
The dataset contains a table summarizing the main tax reforms in the countries of the EU-27, Iceland and Norway. The tables include the latest reforms announced, legislated or implemented during the l
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 attract
This paper estimates the likely impact of the Administration tax reform plan on housing. Our analysis incorporates two general equilibrium impacts -- a one percentage point decline in the level of int
Using a simulation model crafted to integrate the short-run and long-term impacts of tax" reform on the housing market, we find modest impacts from fundamental reform of the Federal" income tax. These