Government Policies and the Allocation of Capital Between Residential and Industrial Uses
This paper contains three parts: a discussion of the tax advantages of household capital (owner-occupied housing and consumer durables) relative to business capital (structures and producers durables) ,an analysis of alternative mechanisms for reducing these advantages (including the use of the mechanisms since 1965) ,and a brief enumeration of various attempts to lower the residential mortgage rate relative to other debt yields that have been employed during the past two decades or are currently being advocated.
Hendershott, Patric H. "Government Policy and the Allocation of Capital Between Residential and Industrial Uses." Financial Analysts Journal, (July/August 1983). pp. 3-8.