The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980-2000

@article{Sinai2004TheG,
  title={The (Un)changing Geographical Distribution of Housing Tax Benefits: 1980-2000},
  author={Todd Sinai and Joseph Gyourko},
  journal={Tax Policy and the Economy},
  year={2004},
  volume={18},
  pages={175 - 208}
}
Using tract-level data from the 1980, 1990, and 2000 censuses, we estimate how the income-tax-related benefits to owner-occupiers are distributed spatially across the United States. Even though the top marginal tax rate has fallen substantially since 1979 and the tax code more generally has become less progressive, the tax subsidy per household or owner was almost unchanged between 1979 and 1989 and then rose substantially between 1989 and 1999. Geographically, gross program benefits have been… 

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