税收政策和房屋所有权的异质性成本

IF 5.7 1区经济学 Q1 ECONOMICS

Journal of Urban Economics Pub Date : 2025-03-19 DOI:10.1016/j.jue.2025.103750

Kelly C. Bishop , Jakob Dowling , Nicolai V. Kuminoff , Alvin D. Murphy

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引用次数: 0

摘要

拥有住房的实际经济成本取决于一个复杂的税收和补贴体系，这个体系随着时间和美国各地的变化而变化。我们将该系统的主要特征纳入了一个衡量年度住房用户成本的框架，并用它来记录2016-2017年住房成本和补贴如何随时间、空间和家庭人口统计数据而变化。然后，我们将研究2017年的《减税和就业法案》（Tax Cuts and Jobs Act）随后如何减少补贴并增加住房的相对成本。我们报告了这些变化是如何因地理位置、房屋所有权、种族、收入和投票行为而变化的。

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Tax policy and the heterogeneous costs of homeownership

The real economic cost of homeownership depends on an intricate system of taxes and subsides that vary over time and across the United States. We incorporate the key features of this system into a framework for measuring the annual user cost of housing and we use it to document how housing costs and subsidies varied over time, across space, and with household demographics in 2016–2017. Then we examine how the Tax Cuts and Jobs Act of 2017 subsequently reduced subsidies and increased the relative cost of housing. We report how these changes varied by geography, homeownership, race, income, and voting behavior.

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来源期刊

Journal of Urban Economics Multiple-

CiteScore

10.60

自引率

4.80%

发文量

期刊介绍： The Journal of Urban Economics provides a focal point for the publication of research papers in the rapidly expanding field of urban economics. It publishes papers of great scholarly merit on a wide range of topics and employing a wide range of approaches to urban economics. The Journal welcomes papers that are theoretical or empirical, positive or normative. Although the Journal is not intended to be multidisciplinary, papers by noneconomists are welcome if they are of interest to economists. Brief Notes are also published if they lie within the purview of the Journal and if they contain new information, comment on published work, or new theoretical suggestions.