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Applied Economics Letters Volume 23, 2016 - Issue 13
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Original Articles

Rental housing for a French taxpayer: are there tax arbitrage opportunities in the USA?

Christophe SchalckDepartment of Economics, Paris School of Business, Paris, FranceCorrespondence[email protected]
Pages 921-925 | Published online: 04 Dec 2015

References

  • Antipa, P., and C. Schalck. 2010. “Impact of Fiscal Policy on Residential Investment in France.” In Macroeconomics of Housing Markets, edited by O. De Bandt, 385–406. Berlin: Springer-Verlag.
  • Carter, S. 2011. “Housing Tenure Choice and the Dual Income Household.” Journal of Housing Economics 20 (3): 159–170. doi:10.1016/j.jhe.2011.06.002.
  • Coulson, N. E., and H. Li. 2013. “Measuring the External Benefits of Homeownership.” Journal of Urban Economics 77: 57–67. doi:10.1016/j.jue.2013.03.005.
  • Englund, P. 2003. “Taxing Residential Housing Capital.” Urban Studies 40 (5–6): 937–952. doi:10.1080/0042098032000074254.
  • European Commission. 2012. Taxation of Housing. Quarterly Report on the Euro Area, No 4. Luxembourg: Publications office of the European Union.
  • Hendershott, P. H., and J. Slemrod. 1982. “Taxes and the User Cost of Capital for Owner-Occupied Housing.” Real Estate Economics 10: 375–393. doi:10.1111/reec.1982.10.issue-4.
  • Li, J. F., and X. Lin. 2015. “The Impact of Sales Tax on Economic Growth in the United States: An ARDL Bounds Testing Approach.” Applied Economics Letters 22 (15): 1262–1266. doi:10.1080/13504851.2015.1023933.
  • Oxley, M., T. Brown, M. Haffner, J. Hoekstra, and R. Lishman. 2010. Promoting Investment in Private Rented Housing Supply: International Policy Comparisons. London: Department for Communities and Local Government.
  • Ozanne, L. 2012. Taxation of Owner-Occupied and Rental Housing. CBO Working Paper, No 14. Washington, DC: Congressional Budget Office.
  • Poterba, J., and T. Sinai. 2008. “Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income.” American Economic Review 98 (2): 84–89. doi:10.1257/aer.98.2.84.
  • Schwartz, A. F. 2013. Housing Policy in the United States. New York: Routledge.
  • Wood, G. A. 2001. “Are There Tax Arbitrage Opportunities in Private Rental Housing Markets?” Journal of Housing Economics 10 (1): 1–20. doi:10.1006/jhec.2001.0280.

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