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The Federal Tax Subsidy to Housing and the Reduced Value of the Mortgage Interest Deduction

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  • Follain, James R.
  • Ling, David C.

Abstract

Estimates the federal income tax subsidy and the associated deadweight loss to both owner-occupied and rental housing. Focuses on the tax subsidy after passage of the Tax Reform Act of 1986 and adds more detail than other work in this literature regarding the distribution of the subsidy among income classes and household types.

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Bibliographic Info

Article provided by National Tax Association in its journal National Tax Journal.

Volume (Year): 44 (1991)
Issue (Month): 2 (June)
Pages: 147-68

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Handle: RePEc:ntj:journl:v:44:y:1991:i:no._2:p:147-68

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Cited by:
  1. Todd Sinai & Joseph Gyourko, 2004. "The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980 to 2000," NBER Working Papers 10322, National Bureau of Economic Research, Inc.
  2. Rodriguez, J. & Barrios, J., 2004. "Politica fiscal de vivienda en EspaƱa y forma de tenencia de la vivienda habitual: una valoracion empirica a nivel provincial," Regional and Sectoral Economic Studies, Euro-American Association of Economic Development, vol. 4(2).
  3. Andrew, Mark & Haurin, Donald & Munasib, Abdul, 2006. "Explaining the route to owner-occupation: A transatlantic comparison," Journal of Housing Economics, Elsevier, vol. 15(3), pages 189-216, September.
  4. James M. Poterba & Todd M. Sinai, 2008. "Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects," NBER Working Papers 14253, National Bureau of Economic Research, Inc.
  5. Green, Richard K. & Vandell, Kerry D., 1999. "Giving households credit: How changes in the U.S. tax code could promote homeownership," Regional Science and Urban Economics, Elsevier, vol. 29(4), pages 419-444, July.
  6. Judith Yates, 2003. "'The more things change?' An overview of Australia's recent home ownership policies," European Journal of Housing Policy, Taylor and Francis Journals, vol. 3(1), pages 1-33, January.
  7. Dietz, Robert D. & Haurin, Donald R., 2003. "The social and private micro-level consequences of homeownership," Journal of Urban Economics, Elsevier, vol. 54(3), pages 401-450, November.
  8. Kelly Edmiston & Kenneth Spong, 2012. "Promoting Wealth Building through Homeownership," NFI Working Papers 2012-WP-04, Indiana State University, Scott College of Business, Networks Financial Institute.
  9. Haurin, Donald R. & Gill, H. Leroy, 2002. "The Impact of Transaction Costs and the Expected Length of Stay on Homeownership," Journal of Urban Economics, Elsevier, vol. 51(3), pages 563-584, May.
  10. Ling, David C. & McGill, Gary A., 1998. "Evidence on the Demand for Mortgage Debt by Owner-Occupants," Journal of Urban Economics, Elsevier, vol. 44(3), pages 391-414, November.
  11. Hendershott, Patric H. & Pryce, Gwilym, 2006. "The sensitivity of homeowner leverage to the deductibility of home mortgage interest," Journal of Urban Economics, Elsevier, vol. 60(1), pages 50-68, July.
  12. Patric H. Hendershott & Dr. Gwilyn Pryce & Dr. Michael White, 2002. "Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers," NBER Working Papers 9207, National Bureau of Economic Research, Inc.
  13. Hanson, Andrew, 2012. "Size of home, homeownership, and the mortgage interest deduction," Journal of Housing Economics, Elsevier, vol. 21(3), pages 195-210.
  14. Richard Voith & Joseph Gyourko, 1998. "The tax treatment of housing: its effects on bounded and unbounded communities," Working Papers 98-23, Federal Reserve Bank of Philadelphia.
  15. Richard K. Green, 1995. "Should the Stagnant Homeownership Rate Be a Source of Concern?," Working Paper 9103, USC Lusk Center for Real Estate.
  16. Jordan Rappaport, 2008. "The affordability of homeownership to middle-income Americans," Economic Review, Federal Reserve Bank of Kansas City, issue Q IV, pages 65-95.
  17. Hendershott, Patric H. & LaFayette, William C. & Haurin, Donald R., 1997. "Debt Usage and Mortgage Choice: The FHA-Conventional Decision," Journal of Urban Economics, Elsevier, vol. 41(2), pages 202-217, March.
  18. Patric H. Hendershott & William C. LaFayette, 1995. "Debt Usage and Mortgage Choice: Sensitivity to Default Insurance Costs," NBER Working Papers 5069, National Bureau of Economic Research, Inc.
  19. Anderson, John E. & Roy, Atrayee Ghosh, 2001. "Eliminating Housing Tax Preferences: A Distributional Analysis," Journal of Housing Economics, Elsevier, vol. 10(1), pages 41-58, March.

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