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Prospective Changes in Tax Law and the Value of Depreciable Real Estate

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Author Info
Patric H. Hendershott
David C. Ling
Abstract

The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income-producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely. To provide some insight into the possible effects of a decrease in tax depreciation of income-producing properties, two potential tax changes are analyzed: an increase from 15 to 20 years in the tax service lives of both new and existing properties and an increase for existing properties only. Both residential and commercial/industrial properties are considered.

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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 1352.

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Date of creation: Feb 1985
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Publication status: published as Hendershott, Patric H. and David C. Ling. "Prospective Changes in Tax Lawand the Value of Depreciable Real Estate." AREUEA Journal, Vol. 12, No. 3,(Fall 1984), pp. 297-317.
Handle: RePEc:nbr:nberwo:1352

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References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Patric H. Hendershott & David C. Ling, 1984. "Trading and the Tax Shelter Value of Depreciable Real Estate," NBER Working Papers 1267, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  2. Hanushek, Eric A & Quigley, John M, 1980. "What Is the Price Elasticity of Housing Demand?," The Review of Economics and Statistics, MIT Press, vol. 62(3), pages 449-54, August. [Downloadable!] (restricted)
  3. Alan J. Auerbach, 1983. "Corporate Taxation in the United States," Brookings Papers on Economic Activity, Economic Studies Program, The Brookings Institution, vol. 14(1983-2), pages 451-514. [Downloadable!]
  4. Smith, Barton A, 1976. "The Supply of Urban Housing," The Quarterly Journal of Economics, MIT Press, vol. 90(3), pages 389-405, August. [Downloadable!] (restricted)
  5. James M. Poterba, 1985. "Inflation, Income Taxes, and Owner-Occupied Housing," NBER Working Papers 0553, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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(explanations, Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.)

  1. Patric H. Hendershott & David C. Ling, 1985. "The Administration Tax Reform Proposal and Housing," NBER Working Papers 1740, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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