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NAHB Tax Research

NAHB produces original research concerning the economics of Federal tax policy. This analysis considers the effects of tax provisions on homeowners, home builders, and the economy as a whole. This research is used to further NAHB tax-related legislative and regulatory objectives, as well as to engage and contribute to the academic peer-reviewed literature. The analysis is also a unique source of information concerning housing and taxation for the tax policy community.

Financing, Affordability & Taxation
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Special Studies, October 2, 2017By Paul Emrath, Ph.D.Report available to the public as a courtesy of HousingEconomics.com Additional Resources Appendix
10/2/2017
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NAHB’s analysis shows that a home purchase triggers a series of additional spending on appliances, furnishings and remodeling activities that exceed typical spending levels of non-moving owners and persist for two years after moving.
7/5/2017
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The analysis in this paper supplements previous NAHB research regarding housing tax incentives, including exploring the problems with government methods, measuring the size of the housing tax expenditures, and reexamining the income distribution of the mortgage interest and real estate tax …
5/3/2010
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This article explores the role that housing plays in the growth of the U.S. economy. In particular, how housing contributes to the Gross Domestic Product through residential construction and the services provided by existing homes.
4/5/2010
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This report discusses the methodology and results of NAHB's construction cost surveys.
3/5/2010
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This report quantifies the impact of the tax rate for capital gain classified as a carried interest, increasing from 15% to 35% under changes proposed in legislation. The changes were recently approved by the House of Representatives.
1/6/2010
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Data from HUD and the Census Bureau show substantial differences in the way different types of households choose neighborhoods and home. The largest differences are often associated with marital status and having children.
12/7/2009
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This article reviews the tax policy background, the link to the economic status of the home building industry, the federal budget considerations, and the economic impact of an expanded NOL carryback period.
8/18/2009
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This article examines how some tax benefits reduce the cost of homeownership for individual homeowners and homebuyers for certain mortgage amounts and income levels.
3/27/2009
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This article shows the estimated economic effects of a recently enacted policy designed to increase homeownership - the homebuyer tax credit created by the Housing and Economic Recovery Act of 2008.
1/9/2009
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NAHB’s analysis shows that a home purchase triggers a series of additional spending on appliances, furnishings and remodeling activities that exceed typical spending levels of non-moving owners and persist for two years after moving.
12/4/2008
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Special Studies, November 4, 2008 By Robert D. Dietz, Ph.D.   Report available to the public as a courtesy of HousingEconomics.com   Table of Contents Print the Full Article
11/4/2008
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This article demonstrates that the homeowner tax preferences make the income tax system more progressive and are justified by economic and tax policy principles.
6/30/2008
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Special Studies, May 27, 2008 Robert D. Dietz, Ph.D.   Report available to the public as a courtesy of HousingEconomics.com      
5/27/2008
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This article examines the FairTax proposal to abolish income tax and replace it with a national retail sales tax (NRST). The NRST system would encourage investment and productive business activities but would harm housing by considering it consumption, not investment. Although FairTax would …
2/28/2008
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This article discusses the need for estate tax reform due to the increasing number of estates estimated to be taxable in 2011 when the exemption for estate tax returns to $1 million from the present-law $3.5 million. This analysis shows the need for estate tax reform to prevent housing wealth from …
10/30/2006
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This article examines tax deductions by estimating the number of taxpayers who claim them, the average deduction amount, and the total amounts deducted by taxpayers by state and congressional district. The mortgage interest deduction allows taxpayers to deduct interest allocable to acquisition debt …
6/9/2006
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This article examines two tax policy programs, mortgage revenue bonds (MRB) and mortgage credit certificates (MCC), assessing their effectiveness in expanding homeownership. Mortgage revenue bonds are tax-exempt bonds used to finance below-market mortgage loans and mortgage credit certificates …
3/14/2006
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