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There is disturbing evidence of a contraction in the stock of low income private rental housing. In this paper we offer evidence indicating that federal government tax preferences, economies of scope and higher operating costs are part of the explanation for this contraction.
Tax arbitrage opportunities in rental housing markets arise when high bracket taxpayers exploit the tax shelter and conversion features of the tax treatment of rental housing and as a consequence offer low bracket taxpayers rental housing at a cost lower than if they purchased the...
The possible existence of investor clientele groups has received little attention in the real estate finance literature. In this paper we develop a clientele model, which in equilibrium produces a clustering of investors by tax characteristics.
The tax treatment of housing can have important implications for the relative attractiveness of investment in housing.
Many countries have undergone a broad retreat from the use of indirect (supply) subsidies to meet low-income housing-affordability problems, shifting to direct subsidies often linked to means-tested income-maintenance systems.