Material Information |
| Title: |
The Favorable Treatment of Owner-Occupied Housing in the Federal Individual Income Tax |
| Physical Description: |
Book |
| Language: |
English |
| Creator: |
Price, David |
| Publisher: |
New College of Florida |
| Place of Publication: |
Sarasota, Fla. |
| Creation Date: |
2010 |
| Publication Date: |
2010 |
Subjects |
| Subjects / Keywords: |
Income Tax
Housing
Tax Policy |
| Genre: |
bibliography ( marcgt )
theses ( marcgt )
government publication (state, provincial, terriorial, dependent) ( marcgt )
born-digital ( sobekcm )
Electronic Thesis or Dissertation |
Notes |
| Abstract: |
The Federal Individual Income Tax provides significant incentives to those who choose to own their home. This thesis attempts to analyze the current treatment of homeowners. First, it examines the four major provisions that provide benefits to those who own; the deduction of mortgage interest, the deduction of property taxes, exclusion of imputed rental income and exemption of most capital gain. This examination includes how they work, but concentrates on the equity between different groups. Second, this thesis addresses the commonly cited justifications for the favorable treatment of homeowners. Finally, it looks at the incentives as a whole, analyzing their structure and propose changes for the future. The final conclusion is that our treatment towards homeowners is unfair, inefficient and should be eliminated, despite its overwhelming popularity. |
| Statement of Responsibility: |
by David Price |
| Thesis: |
Thesis (B.A.) -- New College of Florida, 2010 |
| Electronic Access: |
RESTRICTED TO NCF STUDENTS, STAFF, FACULTY, AND ON-CAMPUS USE |
| Bibliography: |
Includes bibliographical references. |
| Source of Description: |
This bibliographic record is available under the Creative Commons CC0 public domain dedication. The New College of Florida, as creator of this bibliographic record, has waived all rights to it worldwide under copyright law, including all related and neighboring rights, to the extent allowed by law. |
| Local: |
Faculty Sponsor: Coe, Richard |
Record Information |
| Source Institution: |
New College of Florida |
| Holding Location: |
New College of Florida |
| Rights Management: |
Applicable rights reserved. |
| Classification: |
local - S.T. 2010 P94 |
| System ID: |
NCFE004308:00001 |
|
Material Information |
| Title: |
The Favorable Treatment of Owner-Occupied Housing in the Federal Individual Income Tax |
| Physical Description: |
Book |
| Language: |
English |
| Creator: |
Price, David |
| Publisher: |
New College of Florida |
| Place of Publication: |
Sarasota, Fla. |
| Creation Date: |
2010 |
| Publication Date: |
2010 |
Subjects |
| Subjects / Keywords: |
Income Tax
Housing
Tax Policy |
| Genre: |
bibliography ( marcgt )
theses ( marcgt )
government publication (state, provincial, terriorial, dependent) ( marcgt )
born-digital ( sobekcm )
Electronic Thesis or Dissertation |
Notes |
| Abstract: |
The Federal Individual Income Tax provides significant incentives to those who choose to own their home. This thesis attempts to analyze the current treatment of homeowners. First, it examines the four major provisions that provide benefits to those who own; the deduction of mortgage interest, the deduction of property taxes, exclusion of imputed rental income and exemption of most capital gain. This examination includes how they work, but concentrates on the equity between different groups. Second, this thesis addresses the commonly cited justifications for the favorable treatment of homeowners. Finally, it looks at the incentives as a whole, analyzing their structure and propose changes for the future. The final conclusion is that our treatment towards homeowners is unfair, inefficient and should be eliminated, despite its overwhelming popularity. |
| Statement of Responsibility: |
by David Price |
| Thesis: |
Thesis (B.A.) -- New College of Florida, 2010 |
| Electronic Access: |
RESTRICTED TO NCF STUDENTS, STAFF, FACULTY, AND ON-CAMPUS USE |
| Bibliography: |
Includes bibliographical references. |
| Source of Description: |
This bibliographic record is available under the Creative Commons CC0 public domain dedication. The New College of Florida, as creator of this bibliographic record, has waived all rights to it worldwide under copyright law, including all related and neighboring rights, to the extent allowed by law. |
| Local: |
Faculty Sponsor: Coe, Richard |
Record Information |
| Source Institution: |
New College of Florida |
| Holding Location: |
New College of Florida |
| Rights Management: |
Applicable rights reserved. |
| Classification: |
local - S.T. 2010 P94 |
| System ID: |
NCFE004308:00001 |
|