Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects
---- Acknowledgments ----
We are grateful to Igar Fuki for outstanding research assistance, to Alan Auerbach, Daniel Feenberg, Edward Glaeser, Roger Gordon, Kevin Moore, Lori Stuntz, George Zodrow, and the participants in the NBER Tax Expenditure Project for helpful comments and advice, and to the National Science Foundation (Poterba), the Smith Richardson Foundation, and the Research Sponsors Program of the Zell-Lurie Real Estate Center at the Wharton School (Sinai) for research support. Sections of this paper draw on Poterba and Sinai (2008). The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.