Tax reform, tax incentives and investment returns on rental housing

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..."The purpose of this paper is twofold: first, to analyze the effet of the Tax Reform Act of 1976 (herafter referred to as TRA) on investment returns on rental housing and second, to consider the effect of various other modes of tax reform that might effect returns on rental residential real estate in the future. Primary emphasis is given to the effects of these tax considerations on rents, investment holding periods and yields earned on real estate investments. Additional consideration is given to related issues involving the rental housing market such as equity in the tax treatment of homeowners and renters, the effect of depreciation methods presently allowable for tax purposes on the economic life of structures and potential windfall gains and deadweight tax losses affecting some investors in real estate. [paragraph] The procedure followed in the report is first to identify changes brought about in TRA directly affecting real estate investors and to briefly indicate those areas in TRA that will affect both real estate and other investors." this item was in the BRA collection...

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