Housing Quality and the Structure Tax: Evidence from Microdata
利用微观数据验证了结构税率下降会提高住房质量的理论假设，对研究税收与住房市场的学者有参考价值。
In a previous study [13] I showed theoretically that housing quality will rise when the structure tax rate falls if capital is a noninferior input. This result was supported empirically with aggregate SMSA‐level data. The present study reports empirical confirmation with microdata more appropriate for the theoretical hypothesis.