IDEAS home Printed from https://ideas.repec.org/a/eee/jhouse/v10y2001i1p1-20.html
   My bibliography  Save this article

Are There Tax Arbitrage Opportunities in Private Rental Housing Markets?

Author

Listed:
  • Wood, Gavin A.

Abstract

No abstract is available for this item.

Suggested Citation

  • Wood, Gavin A., 2001. "Are There Tax Arbitrage Opportunities in Private Rental Housing Markets?," Journal of Housing Economics, Elsevier, vol. 10(1), pages 1-20, March.
    • Handle: RePEc:eee:jhouse:v:10:y:2001:i:1:p:1-20
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S1051-1377(01)90280-3
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Patric H. Hendershott & David C. Ling, 1984. "Prospective Changes in Tax Law and the Value of Depreciable Real Estate," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 12(3), pages 297-317, September.
    2. Jeffrey D. Fisher & George H. Lentz, 1986. "Tax Reform and the Value of Real Estate Income Property," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 14(2), pages 287-315, June.
    3. Roger H. Gordon & James R. Hines, Jr. & Lawrence H. Summers, 1987. "Notes on the Tax Treatment of Structures," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 223-258, National Bureau of Economic Research, Inc.
    4. Anstie, Roslyn & Findlay, Christopher & Harper, Ian, 1983. "The Impact of Inflation and Taxation on Tenure Choice and the Redistributive Effects of Home-Mortgage Interest Rate Regulation," The Economic Record, The Economic Society of Australia, vol. 59(165), pages 105-110, June.
    5. Pindyck, Robert S, 1991. "Irreversibility, Uncertainty, and Investment," Journal of Economic Literature, American Economic Association, vol. 29(3), pages 1110-1148, September.
    6. James R. Hines, Jr., 1987. "The Tax Treatment of Structures," NBER Chapters, in: Taxes and Capital Formation, pages 37-50, National Bureau of Economic Research, Inc.
    7. R. Glenn Hubbard, 1998. "Capital-Market Imperfections and Investment," Journal of Economic Literature, American Economic Association, vol. 36(1), pages 193-225, March.
    8. Stephen Malpezzi & Richard K. Green, 1996. "What Has Happened to the Bottom of the US Housing Market?," Urban Studies, Urban Studies Journal Limited, vol. 33(10), pages 1807-1820, December.
    9. Litzenberger, Robert H & Sosin, Howard B, 1978. "Taxation and the Incidence of Homeownership across Income Groups," Journal of Finance, American Finance Association, vol. 33(3), pages 947-961, June.
    10. Titman, Sheridan D, 1982. "The Effects of Anticipated Inflation on Housing Market Equilibrium," Journal of Finance, American Finance Association, vol. 37(3), pages 827-842, June.
    11. Kiefer, D M, 1978. "The Equity of Alternative Policies for the Australian Homeowner," The Economic Record, The Economic Society of Australia, vol. 54(145), pages 127-139, April.
    12. Merton H. Miller & Franco Modigliani, 1961. "Dividend Policy, Growth, and the Valuation of Shares," The Journal of Business, University of Chicago Press, vol. 34, pages 411-411.
    13. David C. Ling, 1992. "Real Estate Values, Federal Income Taxation, and the Importance of Local Market Conditions," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 20(1), pages 125-139, March.
    14. Nordvik, Viggo, 2000. "Tenure flexibility and the supply of private rental housing," Regional Science and Urban Economics, Elsevier, vol. 30(1), pages 59-76, January.
    15. Wood, Gavin A, 1996. "The Contribution of Selling Costs and Local and State Government Taxes to Home Buyers' User Cost-of-Capital," Australian Economic Papers, Wiley Blackwell, vol. 35(66), pages 60-73, June.
    16. Narwold, Andrew, 1992. "The distribution of the benefits of tax arbitrage in the housing market," Journal of Urban Economics, Elsevier, vol. 32(3), pages 367-376, November.
    17. Henderson, J Vernon & Ioannides, Yannis M, 1983. "A Model of Housing Tenure Choice," American Economic Review, American Economic Association, vol. 73(1), pages 98-113, March.
    18. James R. Follain & David C. Ling, 1988. "Another Look at Tenure Choice, Inflation, and Taxes," Real Estate Economics, American Real Estate and Urban Economics Association, vol. 16(3), pages 207-229, September.
    19. William B. Brueggeman & Jeffrey D. Fisher & Jerrold J. Stern, 1982. "Rental Housing and the Economic Recovery Tax Act of 1981," Public Finance Review, , vol. 10(2), pages 222-241, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Christophe Schalck, 2016. "Rental housing for a French taxpayer: are there tax arbitrage opportunities in the USA?," Applied Economics Letters, Taylor & Francis Journals, vol. 23(13), pages 921-925, September.
    2. 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.
    3. Gavin Wood & Rachel Ong & Melek Cigdem, 2016. "Housing Tax Reform: Is There a Way Forward?," Economic Papers, The Economic Society of Australia, vol. 35(4), pages 332-346, December.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gavin Wood & Rachel Ong & Melek Cigdem, 2016. "Housing Tax Reform: Is There a Way Forward?," Economic Papers, The Economic Society of Australia, vol. 35(4), pages 332-346, December.
    2. Andrew Narwold, 2004. "Ownership of Residential Rental Property in Regional Housing Markets," ERSA conference papers ersa04p494, European Regional Science Association.
    3. Gavin A. Wood & Peter A. Kemp, 2003. "The Taxation of Australian Landlords: Would the British Tax Treatment of Rental Investments Increase Tax Burdens if Introduced in Australia?," Urban Studies, Urban Studies Journal Limited, vol. 40(4), pages 747-765, April.
    4. Edward L. Glaeser & Jesse M. Shapiro, 2003. "The Benefits of the Home Mortgage Interest Deduction," NBER Chapters, in: Tax Policy and the Economy, Volume 17, pages 37-82, National Bureau of Economic Research, Inc.
    5. Scholten, Ulrich, 1999. "Die Förderung von Wohneigentum," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 8, number urn:isbn:9783161472343, September.
    6. James M. Poterba, 1994. "Public Policy and Housing in the United States," NBER Chapters, in: Housing Markets in the United States and Japan, pages 239-256, National Bureau of Economic Research, Inc.
    7. Roger Gordon & Laura Kalambokidis & Joel Slemrod, 2003. "A New Summary Measure of the Effective Tax Rate on Investment," NBER Working Papers 9535, National Bureau of Economic Research, Inc.
    8. Henriques, Irene & Sadorsky, Perry, 2011. "The effect of oil price volatility on strategic investment," Energy Economics, Elsevier, vol. 33(1), pages 79-87, January.
    9. Gugler, Klaus, 2003. "Corporate governance, dividend payout policy, and the interrelation between dividends, R&D, and capital investment," Journal of Banking & Finance, Elsevier, vol. 27(7), pages 1297-1321, July.
    10. Goulder, Lawrence H. & Thalmann, Philippe, 1993. "Approaches to efficient capital taxation : Leveling the playing field vs. living by the golden rule," Journal of Public Economics, Elsevier, vol. 50(2), pages 169-196, February.
    11. Mihir A. Desai & William M. Gentry, 2004. "The Character and Determinants of Corporate Capital Gains," NBER Chapters, in: Tax Policy and the Economy, Volume 18, pages 1-36, National Bureau of Economic Research, Inc.
    12. Alan J. Auerbach & James M. Poterba, 1987. "Tax Loss Carryforwards and Corporate Tax Incentives," NBER Chapters, in: The Effects of Taxation on Capital Accumulation, pages 305-342, National Bureau of Economic Research, Inc.
    13. Nordvik, Viggo, 2001. "A Housing Career Perspective on Risk," Journal of Housing Economics, Elsevier, vol. 10(4), pages 456-471, December.
    14. Blackley, Dixie M. & Follain, James R., 1996. "In search of empirical evidence that links rent and user cost," Regional Science and Urban Economics, Elsevier, vol. 26(3-4), pages 409-431, June.
    15. Schulte, Reinhard, 2015. "On real investment by new ventures," Lüneburger Beiträge zur Gründungsforschung 12, Leuphana University of Lüneburg, Department of Entrepreneurship & Start-up Management.
    16. Holt, Richard W. P., 2003. "Investment and dividends under irreversibility and financial constraints," Journal of Economic Dynamics and Control, Elsevier, vol. 27(3), pages 467-502, January.
    17. Daniel Feenberg & Lawrence H. Summers, 1990. "Who Benefits from Capital Gains Tax Reductions?," NBER Chapters, in: Tax Policy and the Economy: Volume 4, pages 1-24, National Bureau of Economic Research, Inc.
    18. Isaac F. Megbolugbe & Peter D. Linneman, 1993. "Home Ownership," Urban Studies, Urban Studies Journal Limited, vol. 30(4-5), pages 659-682, May.
    19. Richard W. Kopcke, 1992. "Profits and stock prices: the importance of being earnest," New England Economic Review, Federal Reserve Bank of Boston, issue Mar, pages 26-44.
    20. Philippe Thalmann, 2007. "Tenure-neutral and Equitable Housing Taxation," Urban Studies, Urban Studies Journal Limited, vol. 44(2), pages 275-296, February.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:jhouse:v:10:y:2001:i:1:p:1-20. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/inca/622881 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.