Federal Taxes and Homeownership: Evidence from Time Series
利用美国时间序列数据，分析联邦个人所得税对租房与购房选择的影响，发现战后住房自有率增长中约四分之一源于税收对自有住房的优惠待遇。
This paper analyzes U.S. time-series data in order to study the determinants of the choice between renting and homeownership. Special attention is focused upon changes in the relative prices of owning and renting induced by provisions of the federal personal income tax. The results suggest that about one-quarter of the growth in the proportion of homeowners in the post-World War II period is a consequence of the tax system's favorable treatment of owner-occupied housing.