The impact of capital gains tax exemption on housing sales

被引：4
|
作者：
Quayes, Shakil [1 ]
机构：
[1] Arizona State Univ, Sch Global Management & Leadership, Phoenix, AZ 85069 USA
来源：
APPLIED ECONOMICS LETTERS | 2010年 / 17卷 / 03期
关键词：
INCOME-TAX;
D O I：
10.1080/13504850701720205
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The Taxpayer Relief Act (TRA), enacted in 1997, allows tax exemption of capital gains up to $500 000 for married couples filing jointly and $250 000 for singles, on the sale of primary residence. By making it easier to sell a house that has appreciated in price, this tax exemption provides an additional incentive for purchasing a house. The study utilizes a simple regression model to demonstrate that TRA has had a statistically significant positive impact on housing sales.
引用
收藏
页码：213 / 216
页数：4
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