Income tax concessions for owner‐occupied housing
Income tax concessions for owner‐occupied housing
复制标题
自住住房所得税优惠
DOI：
10.1080/10511482.2000.9521377
复制
发表时间：
2000
影响因子：
2.9
通讯作者：
William G. Grigsby
中科院分区：
文献类型：
--
作者：
Steven C. Bourassa;William G. Grigsby
摘要本文认为，支持和反对的主要税收优惠，业主自用住房的国内税收法优惠，有显着的影响联邦预算。它建议保留两项优惠--对净估算收入免税和资本收益免税--并取消另外两项--抵押贷款利息和真实的遗产税减免。在对取消每项扣除的市场影响进行审查后，文章得出结论，15至20年的适当逐步淘汰期几乎可以消除对房价和房主的不利影响。
Abstract This article considers arguments for and against the major tax concessions for owner‐occupied housing in the Internal Revenue Code—concessions that have a significant effect on the federal budget. It recommends retaining two of the concessions— nontaxation of net imputed income and exemption of capital gains—and abolishing two others—the mortgage interest and real estate tax deductions. After a review of the market impact of removing each deduction, the article concludes that an appropriate phase‐out period of 15 to 20 years would virtually eliminate adverse effects on house prices and homeowners.