Author: Howard L. BraitmanPublisher:
ISBN:
Category : Real estate business
Languages : en
Pages : 18
Book Description
The Impact of the Economic Recovery Tax Act of 1981 on the Real Estate Industry
Author: Howard L. BraitmanPublisher:
ISBN:
Category : Real estate business
Languages : en
Pages : 18
Book Description
Using the Provisions of the Economic Recovery Tax Act of 1981 in the Real Estate Industry
Author: Kenneth Leventhal & CompanyPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 63
Book Description
The Economic Recovery Tax Act of 1981 as it Affects Real Estate Owners
Author: Robert Frank ElliottPublisher:
ISBN:
Category : Real property and taxation
Languages : en
Pages : 62
Book Description
The Effect of the Economic Recovery Tax Act of 1981 on Tax Shelters
Author: Peter M. FassPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 68
Book Description
General Explanation of the Economic Recovery Tax Act of 1981
Author: Prospective Changes in Tax Law and the Value of Depreciable Real Estate
Author: Patric H. HendershottPublisher:
ISBN:
Category : Income tax
Languages : en
Pages : 44
Book Description
The Economic Recovery Tax Act of 1981 significantly reduced the taxation of income-producing properties by accelerating tax depreciation on both new and, especially, existing properties. A partial reversal of the 1981 legislation appears likely. To provide some insight into the possible effects of a decrease in tax depreciation of income-producing properties, two potential tax changes are analyzed: an increase from 15 to 20 years in the tax service lives of both new and existing properties and an increase for existing properties only. Both residential and commercial/industrial properties are considered.
The Effect of Taxation on Residential Real Estate
Author: Timothy G. KrumwiedePublisher:
ISBN:
Category : Housing, Single family
Languages : en
Pages : 330
Book Description
Examines housing construction and occupancy data for the United States, 1974-1991 in relationship to the Economic Recovery Tax Act of 1981 and the Tax Reform Act of 1986.
The Impacts on Capital Allocation of Some Aspects of the Economic Recovery Tax Act of 1981
Author: Patric H. HendershottPublisher:
ISBN:
Category : Housing
Languages : en
Pages : 58
Book Description
This paper develops and employs a five-asset, four-household and single-business sector simulation model to measure the long-run impacts of the major provisions of the Economic Recovery Tax Act of 1981 on the allocation of a fixed capital stock among owner-occupied housing, rental housing, and nonresidential capital. The specific provisions analyzed are the increases in tax depreciation for nonresidential capital and rental housing and the reduction in the maximum tax rate on unearned income. Our analysis suggests a 6 percent increase in nonresidential capital, an 11 percent decline in owner-occupied housing and little change in rental housing (the increase in the number of renters -- the homeownership rate declines by 1 1/2 percentage points -- offsets a decline in the quantity of rental services demanded per renter). In the absence of an increase in aggregate saving, real pretax interest rates rise by nearly two percentage points. Corporate profit taxes decline by 60 percent, and after-tax earnings rise by 25 percent. As a result of the Act, the net (of depreciation) user costs for the three types of capital will almost be equalized.
GENERAL EXPLANATION OF THE ECONOMIC RECOVERY TAX ACT OF 1981 (H.R. 4242, 97TH CONGRESS; PUBLIC LAW 97-34)
Author: Handbook on the Economic Recovery Tax Act of 1981
Author: Prentice-Hall, IncPublisher:
ISBN:
Category : Taxation
Languages : en
Pages : 396
Book Description