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Taxation of Owner-Occupied and Rental Housing: Working Paper 2012-14

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  • Larry Ozanne

Abstract

This paper illustrates how the different tax treatments of owner-occupied and rented houses affect the relative costs of owning and renting. In the examples, a representative landlord computes the rental rate (the ratio of the rent to the value of the house) required to break even on an investment in a house. Potential homeowners compare that market rental rate as a tenant with an implicit rental rate that reflects the cost of owning a home. The tax advantages tend to make owning more advantageous than renting for higher-income households, but lower-

Suggested Citation

  • Larry Ozanne, 2012. "Taxation of Owner-Occupied and Rental Housing: Working Paper 2012-14," Working Papers 43691, Congressional Budget Office.
    • Handle: RePEc:cbo:wpaper:43691
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    File URL: https://www.cbo.gov/sites/default/files/112th-congress-2011-2012/workingpaper/11-2-2012-Taxation_of_Housing_0.pdf
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    Cited by:

    1. Lutey, Robert, 2013. "A Solar-Home Rental Business Model: Capturing Synergies from Solar Energy and Single Family Rental Properties," MPRA Paper 48971, University Library of Munich, Germany.

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