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Volumn 25, Issue 3, 1997, Pages 306-326

Marginal effective tax rates on Canadian rental housing investments: An asset pricing model approach

(1)  MacNevin, Alex S a  

a NONE

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EID: 0031499557     PISSN: 10911421     EISSN: None     Source Type: Journal    
DOI: 10.1177/109114219702500303     Document Type: Article
Times cited : (7)

References (13)
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    • Alm, J.1    Follain, J.R.2
  • 2
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    • Taxation, corporate financial policy and the cost of capital
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    • Auerbach, A.J.1
  • 3
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    • Capital gains and income taxation
    • edited by A. C. Harberger and M. J. Bailey. Washington, DC: The Brookings Institution
    • Bailey, M. J. 1969. Capital gains and income taxation. In Taxation of income from capital, edited by A. C. Harberger and M. J. Bailey. Washington, DC: The Brookings Institution.
    • (1969) Taxation of Income from Capital
    • Bailey, M.J.1
  • 4
    • 0028790605 scopus 로고
    • Rents and the price of housing across areas of the United States: A cross-section examination of the present value model
    • Clark, Todd E. 1995. Rents and the price of housing across areas of the United States: A cross-section examination of the present value model. Regional Science and Urban Economics 25 (2): 237-47.
    • (1995) Regional Science and Urban Economics , vol.25 , Issue.2 , pp. 237-247
    • Clark, T.E.1
  • 5
    • 38249013103 scopus 로고
    • The cost of capital, tax reform, and the future of the rental housing market
    • DiPasquale, D., and W. C. Wheaton. 1992. The cost of capital, tax reform, and the future of the rental housing market. Journal of Urban Economics 31 (3): 337-59.
    • (1992) Journal of Urban Economics , vol.31 , Issue.3 , pp. 337-359
    • DiPasquale, D.1    Wheaton, W.C.2
  • 6
    • 0003344717 scopus 로고
    • Effects of real estate
    • edited by J. A. Pechman. Washington, DC: The Brookings Institution
    • Hendershott, P. H., J. R. Follain, and D. C. Ling. 1987. Effects of real estate. In Tax reform and the U.S. economy, edited by J. A. Pechman. Washington, DC: The Brookings Institution.
    • (1987) Tax Reform and the U.S. Economy
    • Hendershott, P.H.1    Follain, J.R.2    Ling, D.C.3
  • 7
    • 0040149812 scopus 로고
    • Trading and the tax shelter value of depreciable real estate
    • Hendershott, P. H., and D. C. Ling. 1984. Trading and the tax shelter value of depreciable real estate. National Tax Journal 37 (2): 213-23.
    • (1984) National Tax Journal , vol.37 , Issue.2 , pp. 213-223
    • Hendershott, P.H.1    Ling, D.C.2
  • 10
    • 0347403360 scopus 로고
    • Taxation, rental income, and optimal holding periods for real property
    • Pellechio, A. J. 1988. Taxation, rental income, and optimal holding periods for real property. National Tax Journal 41 (1): 97-107.
    • (1988) National Tax Journal , vol.41 , Issue.1 , pp. 97-107
    • Pellechio, A.J.1
  • 11
    • 0010790569 scopus 로고
    • Taxation and housing markets: Preliminary evidence on the effects of recent tax reforms
    • edited by Joel Slemrod. Cambridge, MA: MIT Press
    • Poterba, James M. 1990. Taxation and housing markets: Preliminary evidence on the effects of recent tax reforms. In Do taxes matter: The impact of the Tax Reform Act of 1986, edited by Joel Slemrod. Cambridge, MA: MIT Press.
    • (1990) Do Taxes Matter: The Impact of the Tax Reform Act of 1986
    • Poterba, J.M.1
  • 12
    • 0002193376 scopus 로고
    • Some indirect evidence on effective capital gains tax rates
    • Protopapadakis, A. 1983. Some indirect evidence on effective capital gains tax rates. Journal of Business 56:127-38.
    • (1983) Journal of Business , vol.56 , pp. 127-138
    • Protopapadakis, A.1
  • 13
    • 0000761727 scopus 로고
    • Tax deductibility of economic depreciation to insure invariant valuations
    • Samuelson, P. A. 1964. Tax deductibility of economic depreciation to insure invariant valuations. Journal of Political Economy 72 (6): 604-6.
    • (1964) Journal of Political Economy , vol.72 , Issue.6 , pp. 604-606
    • Samuelson, P.A.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.