Does the federal tax treatment of housing affect the pattern of metropolitan development
Does the federal tax treatment of housing affect the pattern of metropolitan development
复制标题
联邦住房税收待遇是否影响大都市发展模式
DOI：
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复制
发表时间：
1999
期刊：
影响因子：
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通讯作者：
R. Voith
中科院分区：
文献类型：
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作者：
R. Voith
美国税法允许房主在联邦所得税表上扣除抵押贷款利息和财产税。它还对销售自住住房的资本收益给予特殊待遇。这些优势鼓励了对自有住房的投资。但是，这些税收减免是否会产生其他更深远的影响呢？在这篇文章中，迪克·福伊特着眼于税法对业主自住住房的特殊待遇可能如何影响大都市的发展
The U.S. tax code allows home owners to deduct mortgage interest and property taxes on their federal income tax forms. It also gives special treatment to the capital gains realized from the sale of owner-occupied housing. These advantages encourage investment in owner-occupied housing. But do these tax breaks have other, more far-reaching consequences? In this article, Dick Voith looks at how the tax code's special treatment of owner-occupied housing may affect metropolitan development