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Tax, Credit Constraints, and the Big Costs of Small Inflation

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Author Info
Andrew Coleman () (Motu Economic and Public Policy Research)
Abstract

This paper develops an overlapping generations model incorporating credit constraints, owner-occupier and rental sectors, and detailed tax regulations to examine how the interaction of inflation and the tax system affect the housing market. It shows that even modest rates of inflation can have very large effects on the home-ownership rates of young households, particularly at low real interest rates. This occurs even if there is a large supply response in the quantity of housing. The model suggests that the welfare costs of inflation could be ameliorated by exempting the inflation component of interest payments from income tax.

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Paper provided by Motu Economic and Public Policy Research in its series Working Papers with number 08_14.

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Length: 44 pages
Date of creation: Dec 2008
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Handle: RePEc:mtu:wpaper:08_14

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Web page: http://www.motu.org.nz
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Related research
Keywords: Inflation; credit constraints; capital income taxes; housing markets; home-ownership rates; monetary policy;

Find related papers by JEL classification:
E40 - Macroeconomics and Monetary Economics - - Money and Interest Rates - - - General
E58 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit - - - Central Banks and Their Policies

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  1. Aaron, Henry J, 1976. "Inflation and the Income Tax," American Economic Review, American Economic Association, vol. 66(2), pages 193-99, May. [Downloadable!] (restricted)
  2. Modigliani, Franco., 1974. "Some economic implications of the indexing of financial assets with special reference to mortgages," Working papers 736-74., Massachusetts Institute of Technology (MIT), Sloan School of Management. [Downloadable!]
  3. Bailey, Martin J, 1974. "Progressivity and Investment Yields under U.S. Income Taxation," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1157-75, Nov.-Dec.. [Downloadable!] (restricted)
  4. Kearl, J R, 1979. "Inflation, Mortgages, and Housing," Journal of Political Economy, University of Chicago Press, vol. 87(5), pages 1115-38, October. [Downloadable!] (restricted)
  5. Fumio Hayashi & Takatoshi Ito & Joel Slemrod, 1989. "Housing Finance Imperfections and Private Saving: A Comparative Simulation Analysis of the U.S. and Japan," NBER Working Papers 2272, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  6. Nowotny, Ewald, 1980. "Inflation and Taxation: Reviewing the Macroeconomic Issues," Journal of Economic Literature, American Economic Association, vol. 18(3), pages 1025-49, September. [Downloadable!] (restricted)
  7. Fischer, Stanley & Summers, Lawrence H, 1989. "Should Governments Learn to Live with Inflation?," American Economic Review, American Economic Association, vol. 79(2), pages 382-87, May. [Downloadable!] (restricted)
  8. Roger H. Gordon & James R. Hines Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Working Papers 1896, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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