Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income

By J. Poterba, Todd Sinai. 2008

225 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/791ac6cc6589f2cac6b0938e72783041e2460cf8

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. K. Sommer
2. P. Sullivan
3. H. Kleven
4. Michael Best
5. A. Roberts
6. Nathaniel Hendren
7. Joana Naritomi

In Economics and Econometrics

1. Michael Best
2. K. Sommer
3. P. Sullivan
4. H. Kleven
5. A. Roberts
6. Nathaniel Hendren
7. James Alm
8. Joana Naritomi

In Finance

1. K. Sommer
2. P. Sullivan
3. H. Kleven
4. Michael Best
5. A. Roberts

Citations in the corpus

• Addressing Household Indebtedness: Monetary, Fiscal or Macroprudential Policy? (2017, unknown): “yt (j) = zt [ut (j) kt−1 (j)] α [ nP,t (j) ψ nI,t (j) 1−ψ ]1−α − f, (35)”
• Implications of US Tax Policy for House Prices, Rents, and Homeownership (2018, methodology): “In a similar vein, Poterba and Sinai (2008) use SCF data to analyze how several potential tax reforms could affect incentives for housing consumption as well as the distribution of income tax burdens.”
• The Mortgage Interest Deduction and its Impact on Homeownership Decisions (2010, unknown): “Several papers document that the distribution of (primarily) federal housing tax benefits favors young and higher-income homeowners and homeowners residing in regions with high incomes and high house prices (Glaeser & Shapiro, 2003; Sinai & Gyourko, 2004; Poterba & Sinai, 2008).”
• Housing Market Responses to Transaction Taxes: Evidence From Notches and Stimulus in the U.K (2018, background): “…et al. 2005; Mian & Sufi 2009; Glaeser et al. 2010; Adelino et al. 2012) and tax subsidies such as the deductibility of mortgage interest, exemption of imputed rental income and preferential tax treatment of housing capital gains (e.g. Poterba 1984, 1992; Rosen 1985; Poterba & Sinai 2008).”
• Housing Bubbles: A Survey (2011, unknown): “Gyourko & Sinai (2003) and Poterba & Sinai (2008) use user costs to examine the potential geographic and cross-sectional impacts of eliminating the tax deductibility of mortgage interest, owner imputed rent, and property taxes.”
• Financing Social Reproduction: The Gendered Relations of Debt and Mortgage Finance in Twenty-first-century America (2013, background): “5 per cent of those earning between $75,000 and $125,000 and the 98 per cent of those earning over $125,000 who itemise (Poterba and Sinai 2008).”