spb/wp20_uqo

1{"status": "ok", "message-type": "work-list", "message-version": "1.0.0", "message": {"facets": {}, "total-results": 31538, "items": [{"indexed": {"date-parts": [[2026, 10, 13]], "date-time": "2026-10-13T22:50:42Z", "timestamp": 1791931842294, "version": "4.3.4"}, "reference-count": 14, "publisher": "Elsevier BV", "issue": "4", "license": [{"start": {"date-parts": [[1991, 12, 1]], "date-time": "1991-12-01T00:00:00Z", "timestamp": 691545600000}, "content-version": "tdm", "delay-in-days": 0, "URL": "https://www.elsevier.com/tdm/userlicense/1.0/"}], "content-domain": {"domain": [], "crossmark-restriction": false}, "short-container-title": ["Journal of Housing Economics"], "published-print": {"date-parts": [[1991, 12]]}, "DOI": "10.1016/s1051-1377(05)80018-x", "type": "journal-article", "created": {"date-parts": [[2005, 7, 26]], "date-time": "2005-07-26T15:08:29Z", "timestamp": 1122390509000}, "page": "368-383", "source": "Crossref", "is-referenced-by-count": 85, "title": ["Measuring depreciation in single-family rental and owner-occupied housing"], "prefix": "10.1016", "volume": "1", "author": [{"given": "James D.", "family": "Shilling", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}, {"given": "C.F.", "family": "Sirmans", "sequence": "additional", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}, {"given": "Jonathan F.", "family": "Dombrow", "sequence": "additional", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "78", "reference": [{"key": "10.1016/S1051-1377(05)80018-X_bib1", "doi-asserted-by": "crossref", "first-page": "432", "DOI": "10.1016/0094-1190(79)90023-8", "article-title": "The Estimation of Net Depreciation Rates on Housing", "volume": "6", "author": "Chinloy", "year": "1979", "journal-title": "J. Urban Econ."}, {"key": "10.1016/S1051-1377(05)80018-X_bib2", "article-title": "Economic Growth, 1947–1973: An International Comparison", "author": "Christensen", "year": "1976"}, {"key": "10.1016/S1051-1377(05)80018-X_bib3", "series-title": "Studies in Nonlinear Estimation", "author": "Goldfeld", "year": "1976"}, {"key": "10.1016/S1051-1377(05)80018-X_bib4", "series-title": "Capital Formation in Residential Real Estate", "author": "Grebler", "year": "1956"}, {"key": "10.1016/S1051-1377(05)80018-X_bib5", "series-title": "Price Indexes and Quality Change", "article-title": "The Measurement of Quality Change From Vintage Price Data", "author": "Hall", "year": "1971"}, {"key": "10.1016/S1051-1377(05)80018-X_bib6", "series-title": "Real Estate Prices, A Study of Residential Real Estate Transfers in Lucas County, Ohio", "author": "Hoad", "year": "1942"}, {"key": "10.1016/S1051-1377(05)80018-X_bib7", "doi-asserted-by": "crossref", "first-page": "340", "DOI": "10.2307/2965518", "article-title": "A Mathematical Theory of Depreciation", "volume": "20", "author": "Hotelling", "year": "1925", "journal-title": "J. Amer. Statist. Assoc."}, {"key": "10.1016/S1051-1377(05)80018-X_bib8", "series-title": "Depreciation, Inflation, and the Taxation of Income from Capital", "first-page": "81", "article-title": "The Measurement of Economic Depreciation", "author": "Hulten", "year": "1981"}, {"key": "10.1016/S1051-1377(05)80018-X_bib9", "first-page": "801", "article-title": "Estimation with Correctly Interpreted Dummy Variables in Semilogaritmic Equations", "volume": "71", "author": "Kennedy", "year": "1981", "journal-title": "Amer. Econ. Rev."}, {"key": "10.1016/S1051-1377(05)80018-X_bib10", "first-page": "49", "article-title": "The Estimation of Tenure-Specific Depreciation/Replacement Rates Using Housing Quality Measures for the U.S., 1950–1970", "volume": "19", "author": "Leigh", "year": "1979", "journal-title": "Quart. Rev. Econ. Bus."}, {"key": "10.1016/S1051-1377(05)80018-X_bib11", "doi-asserted-by": "crossref", "first-page": "200", "DOI": "10.2307/1924745", "article-title": "Economic Depreciation of the Residential Housing Stock in the United States, 1950–1970", "volume": "62", "author": "Leigh", "year": "1980", "journal-title": "Rev. Econ. Statist."}, {"key": "10.1016/S1051-1377(05)80018-X_bib12", "doi-asserted-by": "crossref", "first-page": "372", "DOI": "10.2307/3146294", "article-title": "Microeconomic Estimates of Housing Depreciation", "volume": "63", "author": "Malpezzi", "year": "1987", "journal-title": "Land Econ."}, {"key": "10.1016/S1051-1377(05)80018-X_bib13", "series-title": "The Depreciation of Housing", "author": "McGuire", "year": "1974"}, {"key": "10.1016/S1051-1377(05)80018-X_bib14", "series-title": "The Quality of Housing in the United States, 1929–1970", "author": "Weston", "year": "1972"}], "container-title": ["Journal of Housing Economics"], "language": "en", "link": [{"URL": "https://api.elsevier.com/content/article/PII:S105113770580018X?httpAccept=text/xml", "content-type": "text/xml", "content-version": "vor", "intended-application": "text-mining"}, {"URL": "https://api.elsevier.com/content/article/PII:S105113770580018X?httpAccept=text/plain", "content-type": "text/plain", "content-version": "vor", "intended-application": "text-mining"}], "deposited": {"date-parts": [[2019, 1, 24]], "date-time": "2019-01-24T03:01:08Z", "timestamp": 1548298868000}, "score": 86.63923, "resource": {"primary": {"URL": "https://linkinghub.elsevier.com/retrieve/pii/S105113770580018X"}}, "issued": {"date-parts": [[1991, 12]]}, "references-count": 14, "journal-issue": {"issue": "4", "published-print": {"date-parts": [[1991, 12]]}}, "alternative-id": ["S105113770580018X"], "URL": "https://doi.org/10.1016/s1051-1377(05)80018-x", "ISSN": ["1051-1377"], "issn-type": [{"value": "1051-1377", "type": "print"}], "published": {"date-parts": [[1991, 12]]}}, {"indexed": {"date-parts": [[2025, 7, 7]], "date-time": "2025-07-07T13:45:08Z", "timestamp": 1751895908208}, "reference-count": 54, "publisher": "Wiley", "issue": "3", "license": [{"start": {"date-parts": [[2009, 7, 2]], "date-time": "2009-07-02T00:00:00Z", "timestamp": 1246492800000}, "content-version": "vor", "delay-in-days": 488, "URL": "http://onlinelibrary.wiley.com/termsAndConditions#vor"}], "content-domain": {"domain": [], "crossmark-restriction": false}, "short-container-title": ["Family &amp; Consum Sci Res J"], "published-print": {"date-parts": [[2008, 3]]}, "abstract": "<jats:p>This article examines the relationship between household compositions and housing expenditures in rental‐occupied and owner‐occupied markets. The author finds that renters allocate their budget proportionately between housing and nonhousing goods for an additional household member, leaving the budget share of housing expenditures unchanged. For homeowners, nevertheless, an extra member implies a reduction in housing expenditures as a share of total budget. Although age and gender compositions turn out to be significant in determining the budget share of housing expenditures for renters, they play no major role for homeowners. And although an increase in the number of working members for renters significantly reduces the share of budget spent on housing, it has no significant impact for their owner counterparts. Moreover, keeping total expenditures constant, the main income source of the head of the household does not make any difference in terms of resource allocation across housing and nonhousing goods for both renters and owners.</jats:p>", "DOI": "10.1177/1077727x07311686", "type": "journal-article", "created": {"date-parts": [[2008, 2, 1]], "date-time": "2008-02-01T16:43:46Z", "timestamp": 1201884226000}, "page": "189-207", "source": "Crossref", "is-referenced-by-count": 6, "title": ["Household Composition and Housing Expenditures in Rental‐Occupied and Owner‐Occupied Markets"], "prefix": "10.1111", "volume": "36", "author": [{"given": "Aydogan", "family": "Ulker", "sequence": "first", "affiliation": [], "role": [{"role": "author", "vocabulary": "crossref"}]}], "member": "311", "published-online": {"date-parts": [[2009, 7, 2]]}, "reference": [{"key": "e_1_2_1_2_1", "doi-asserted-by": "publisher", "DOI": "10.1086/317683"}, {"key": "e_1_2_1_3_1", "doi-asserted-by": "publisher", "DOI": "10.1162/JEEA.2006.4.4.830"}, {"key": "e_1_2_1_4_1", "doi-asserted-by": "publisher", "DOI": "10.1006/juec.2000.2209"}, {"key": "e_1_2_1_5_1", "doi-asserted-by": "publisher", "DOI": "10.1111/j.1477-9552.2003.tb00062.x"}, {"key": "e_1_2_1_6_1", "doi-asserted-by": "publisher", "DOI": "10.3386/w9891"}, {"key": "e_1_2_1_7_1", "doi-asserted-by": "publisher", "DOI": "10.1111/j.1465-7295.2000.tb00018.x"}, {"key": "e_1_2_1_8_1", "unstructured": "Banks J.(2005).Recent research in housing: Key issues from the economist's perspective. Unpublished manuscript Institute for Fiscal Studies and University College London(."}, {"key": "e_1_2_1_9_1", "volume-title": "House price volatility and housing ownership over the life‐cycle (Discussion Paper 04/08)", "author": "Banks J.", "year": "2004"}, {"key": "e_1_2_1_10_1", "volume-title": "What drives racial segregation? New evidence using Census microdata", "author": "Bayer P.", "year": "2002"}, {"key": "e_1_2_1_11_1", "volume-title": "Housing tenure choice and the dual income household. Unpublished manuscript", "author": "Carter S.", "year": "2006"}, {"key": "e_1_2_1_12_1", "doi-asserted-by": "publisher", "DOI": "10.1016/S0094-1190(02)00008-6"}, {"key": "e_1_2_1_13_1", "doi-asserted-by": "publisher", "DOI": "10.1093/rfs/hhi006"}, {"key": "e_1_2_1_14_1", "doi-asserted-by": "crossref", "first-page": "120", "DOI": "10.1093/oso/9780198283867.003.0006", "volume-title": "Demographic applications of event history analysis", "author": "Courgeau D.", "year": "1992"}, {"key": "e_1_2_1_15_1", "volume-title": "A synthetic cohort analysis of Canadian housing careers (Social and Economic Dimensions of an Aging Population Research Paper No. 107)", "author": "Crossley T.", "year": "2003"}, {"key": "e_1_2_1_16_1", "doi-asserted-by": "publisher", "DOI": "10.1016/j.jue.2005.04.001"}, {"key": "e_1_2_1_17_1", "doi-asserted-by": "publisher", "DOI": "10.1086/250035"}, {"key": "e_1_2_1_18_1", "doi-asserted-by": "publisher", "DOI": "10.1068/a261659"}, {"key": "e_1_2_1_19_1", "doi-asserted-by": "publisher", "DOI": "10.1016/j.jue.2005.03.003"}, {"key": "e_1_2_1_20_1", "doi-asserted-by": "crossref", "DOI": "10.1920/wp.ifs.1995.9522", "volume-title": "Housing assets and savings behavior among the elderly in Great Britain (Working Paper No. W95/22)", "author": "Disney R.", "year": "1995"}, {"key": "e_1_2_1_21_1", "doi-asserted-by": "publisher", "DOI": "10.1016/j.jue.2006.07.008"}, {"key": "e_1_2_1_22_1", "doi-asserted-by": "publisher", "DOI": "10.1006/jeth.1993.1061"}, {"key": "e_1_2_1_23_1", "doi-asserted-by": "publisher", "DOI": "10.1257/000282802760015775"}, {"issue": "10", "key": "e_1_2_1_24_1", "first-page": "523", "article-title": "Housing tenure and the labour market", "volume": "110", "author": "Frogner M.L.", "year": "2002", "journal-title": "Labour Market Trends"}, {"key": "e_1_2_1_25_1", "doi-asserted-by": "publisher", "DOI": "10.1016/0094-1190(83)90027-X"}, {"key": "e_1_2_1_26_1", "doi-asserted-by": "publisher", "DOI": "10.1016/0047-2727(81)90021-9"}, {"key": "e_1_2_1_27_1", "doi-asserted-by": "publisher", "DOI": "10.1016/0166-0462(90)90026-Y"}, {"key": "e_1_2_1_28_1", "doi-asserted-by": "publisher", "DOI": "10.1006/jhec.1998.0237"}, {"key": "e_1_2_1_29_1", "first-page": "98", "article-title": "A model of housing tenure choice", "volume": "73", "author": "Henderson J.V.", "year": "1983", "journal-title": "American Economic Review"}, {"key": "e_1_2_1_30_1", "doi-asserted-by": "publisher", "DOI": "10.2307/2109831"}, {"key": "e_1_2_1_31_1", "volume-title": "Owner‐occupied housing in Norway: Why the rental equivalence approach is preferred. Unpublished manuscript", "author": "Johannessen R.", "year": "2004"}, {"key": "e_1_2_1_32_1", "doi-asserted-by": "publisher", "DOI": "10.1016/0047-2727(80)90038-9"}, {"key": "e_1_2_1_33_1", "volume-title": "The microeconomics of housing demand under uncertainty: Theoretical and empirical results. Unpublished manuscript", "author": "Koc C.", "year": "2005"}, {"key": "e_1_2_1_34_1", "doi-asserted-by": "publisher", "DOI": "10.1080/02673030600807159"}, {"key": "e_1_2_1_35_1", "doi-asserted-by": "publisher", "DOI": "10.1111/j.1540-6261.2005.00759.x"}, {"key": "e_1_2_1_36_1", "volume-title": "Modelling the choice of residential location (Discussion Paper No. 477)", "author": "McFadden D.", "year": "1977"}, {"key": "e_1_2_1_37_1", "doi-asserted-by": "publisher", "DOI": "10.1016/S0161-8938(02)00129-1"}, {"key": "e_1_2_1_38_1", "doi-asserted-by": "publisher", "DOI": "10.1080/0042098984709"}, {"key": "e_1_2_1_39_1", "doi-asserted-by": "publisher", "DOI": "10.1023/A:1010706308868"}, {"key": "e_1_2_1_40_1", "doi-asserted-by": "publisher", "DOI": "10.2307/1913099"}, {"key": "e_1_2_1_41_1", "doi-asserted-by": "publisher", "DOI": "10.1016/S1051-1377(02)00100-6"}, {"key": "e_1_2_1_42_1", "doi-asserted-by": "publisher", "DOI": "10.1006/juec.2000.2188"}, {"key": "e_1_2_1_43_1", "doi-asserted-by": "crossref", "first-page": "82", "DOI": "10.1093/oso/9780198289708.003.0004", "volume-title": "Gender and family change industrialized countries", "author": "Pinnelli A.", "year": "1995"}, {"key": "e_1_2_1_44_1", "doi-asserted-by": "publisher", "DOI": "10.1016/0166-0462(85)90031-6"}, {"key": "e_1_2_1_45_1", "doi-asserted-by": "publisher", "DOI": "10.1086/260169"}, {"key": "e_1_2_1_46_1", "volume-title": "The maze of urban housing markets", "author": "Rothenberg J.", "year": "1991"}, {"key": "e_1_2_1_47_1", "volume-title": "Using the British Household Panel Survey to explore changes in housing tenure in England (Working Paper No. 117)", "author": "Sefton T.", "year": "2007"}, {"key": "e_1_2_1_48_1", "doi-asserted-by": "publisher", "DOI": "10.3386/w9462"}, {"key": "e_1_2_1_49_1", "volume-title": "Consumption and social welfare: Living standards and their distribution in the United States", "author": "Slesnick D.T.", "year": "2001"}, {"issue": "1", "key": "e_1_2_1_50_1", "first-page": "29", "article-title": "Recent developments in economic models of housing markets", "volume": "26", "author": "Smith L.", "year": "1988", "journal-title": "Journal of Economic Literature"}, {"key": "e_1_2_1_51_1", "unstructured": "U.S. Bureau of Labor Statistics. (2002).Regional spending patterns in the U.S. and metropolitan areas in the Midwest 2001–2002. Retrieved October 8 2007 fromhttp://www.bls.gov/r07/cexmwst.htm"}, {"key": "e_1_2_1_52_1", "unstructured": "U.S. Bureau of Labor Statistics. (2004).Regional spending patterns in the U.S. and metropolitan areas in the Midwest 2003–2004. Retrieved October 8 2007 fromhttp://www.bls.gov/r05/cexmid.htm"}, {"key": "e_1_2_1_53_1", "first-page": "127", "volume-title": "Perspectives on the economics of aging", "author": "Venti S.F.", "year": "2001"}, {"key": "e_1_2_1_54_1", "doi-asserted-by": "publisher", "DOI": "10.1080/10511482.1992.9521099"}, {"key": "e_1_2_1_55_1", "doi-asserted-by": "publisher", "DOI": "10.1016/j.jhe.2003.12.002"}], "container-title": ["Family and Consumer Sciences Research Journal"], "language": "en", "link": [{"URL": "https://api.wiley.com/onlinelibrary/tdm/v1/articles/10.1177%2F1077727X07311686", "content-type": "unspecified", "content-version": "vor", "intended-application": "text-mining"}, {"URL": "https://onlinelibrary.wiley.com/doi/pdf/10.1177/1077727X07311686", "content-type": "unspecified", "content-version": "vor", "intended-application": "similarity-checking"}], "deposited": {"date-parts": [[2023, 11, 15]], "date-time": "2023-11-15T00:06:33Z", "timestamp": 1700006793000}, "score": 46.589092, "resource": {"primary": {"URL": "https://onlinelibrary.wiley.com/doi/10.1177/1077727X07311686"}}, "issued": {"date-parts": [[2008, 3]]}, "references-count": 54, "journal-issue": {"issue": "3", "published-print": {"date-parts": [[2008, 3]]}}, "alternative-id": ["10.1177/1077727X07311686"], "URL": "https://doi.org/10.1177/1077727x07311686", "archive": ["Portico"], "ISSN": ["1077-727X", "1552-3934"], "issn-type": [{"value": "1077-727X", "type": "print"}, {"value": "1552-3934", "type": "electronic"}], "published": {"date-parts": [[2008, 3]]}}, {"indexed": {"date-parts": [[2026, 5, 4]], "date-time": "2026-05-04T23:26:24Z", "timestamp": 1777937184848, "version": "3.51.4"}, "reference-count": 6, "publisher": "SAGE Publications", "issue": "4", "license": [{"start": {"date-parts": [[1991, 10, 1]], "date-time": "1991-10-01T00:00:00Z", "timestamp": 686275200000}, "content-version": "tdm", "delay-in-days": 0, "URL": "https://journals.sagepub.com/page/policies/text-and-data-mining-license"}], "content-domain": {"domain": [], "crossmark-restriction": false}, "short-container-title": ["Public Finance Quarterly"], "published-print": {"date-parts": [[1991, 10]]}, "abstract": "<jats:p>This article examines the capital gains tax inequities of owner-occupied housing caused by below-market financing techniques. Several recent studies have shown that the capitalized financing premium associated with below-market financing arrangements tends to show that the homeowner purchased a more expensive home than he or she actually did. For homeowners who would otherwise downsize to lower-valued houses (and thus be liable for capital gains taxes), the higher reported purchase price lowers the taxable gain in the year of sale and creates potential horizontal and vertical inequities in the taxation of capital gains of owner-occupied. The evidence suggests that the aggregate capital gains tax savings from assumption financing techniques is likely to be around $60 million per year.</jats:p>", "DOI": "10.1177/109114219101900408", "type": "journal-article", "created": {"date-parts": [[2007, 3, 11]], "date-time": "2007-03-11T00:26:23Z", "timestamp": 1173572783000}, "page": "477-485", "source": "Crossref", "is-referenced-by-count": 1, "title": ["Horizontaland Vertical Inequities in the Capital Gains Taxation of Owner-Occupied Housing"], "prefix": "10.1177", "volume": "19", "author": [{"given": "J.", "family": "Sa-Aadu", "sequence": "first", "affiliation": [{"name": "University of Iowa"}], "role": [{"role": "author", "vocabulary": "crossref"}]}, {"given": "James D.", "family": "Shilling", "sequence": "additional", "affiliation": [{"name": "University of Wisconsin"}], "role": [{"role": "author", "vocabulary": "crossref"}]}, {"given": "C.F.", "family": "Sirmans", "sequence": "additional", "affiliation": [{"name": "University of Connecticut"}], "role": [{"role": "author", "vocabulary": "crossref"}]}], "member": "179", "published-online": {"date-parts": [[1991, 10, 1]]}, "reference": [{"key": "atypb1", "first-page": "229", "volume": "3", "author": "Clauretie, Terrence M.", "year": "1984", "journal-title": "Property Tax Journal"}, {"key": "atypb2", "volume-title": "The tax treatment of homeownership: Issues and options", "author": "Congressional Budget Office.", "year": "1981"}, {"key": "atypb3", "first-page": "247", "volume": "4", "author": "Haurin, Donald R.", "year": "1985", "journal-title": "Property Tax Journal"}, {"key": "atypb4", "doi-asserted-by": "publisher", "DOI": "10.1111/1540-6229.00411"}, {"key": "atypb5", "first-page": "119", "volume": "3", "author": "Rosen, Kenneth T.", "year": "1984", "journal-title": "Housing Finance Review"}, {"key": "atypb6", "doi-asserted-by": "publisher", "DOI": "10.2307/2330722"}], "container-title": ["Public Finance Quarterly"], "language": "en", "link": [{"URL": "https://journals.sagepub.com/doi/pdf/10.1177/109114219101900408", "content-type": "application/pdf", "content-version": "vor", "intended-application": "text-mining"}, {"URL": "https://journals.sagepub.com/doi/pdf/10.1177/109114219101900408", "content-type": "unspecified", "content-version": "vor", "intended-application": "similarity-checking"}], "deposited": {"date-parts": [[2026, 5, 2]], "date-time": "2026-05-02T03:56:37Z", "timestamp": 1777694197000}, "score": 44.26185, "resource": {"primary": {"URL": "https://journals.sagepub.com/doi/10.1177/109114219101900408"}}, "issued": {"date-parts": [[1991, 10]]}, "references-count": 6, "journal-issue": {"issue": "4", "published-print": {"date-parts": [[1991, 10]]}}, "alternative-id": ["10.1177/109114219101900408"], "URL": "https://doi.org/10.1177/109114219101900408", "ISSN": ["0048-5853"], "issn-type": [{"value": "0048-5853", "type": "print"}], "published": {"date-parts": [[1991, 10]]}}, {"indexed": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T10:38:51Z", "timestamp": 1786444731715, "version": "build-2736575974"}, "posted": {"date-parts": [[2016]]}, "group-title": "SSRN", "reference-count": 0, "publisher": "Elsevier BV", "content-domain": {"domain": [], "crossmark-restriction": false}, "abstract": "<jats:p>In this paper, we review the German practice of imputing the costs of owner-occupied</jats:p>", "DOI": "10.2139/ssrn.2785053", "type": "posted-content", "created": {"date-parts": [[2021, 11, 17]], "date-time": "2021-11-17T09:17:43Z", "timestamp": 1637140663000}, "source": "Crossref", "is-referenced-by-count": 1, "title": ["A Rental-Equivalence Index for Owner-Occupied Housing in West Germany 1985 to 1998"], "prefix": "10.2139", "author": [{"given": "Claudia", "family": "Kurz", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}, {"given": "Johannes", "family": "Hoffmann", "sequence": "additional", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "78", "deposited": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T10:21:09Z", "timestamp": 1786443669000}, "score": 43.977882, "resource": {"primary": {"URL": "https://www.ssrn.com/abstract=2785053"}}, "issued": {"date-parts": [[2016]]}, "references-count": 0, "URL": "https://doi.org/10.2139/ssrn.2785053", "published": {"date-parts": [[2016]]}, "subtype": "preprint"}, {"indexed": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T09:39:47Z", "timestamp": 1786441187004, "version": "build-2736575974"}, "posted": {"date-parts": [[2004]]}, "group-title": "SSRN", "reference-count": 26, "publisher": "Elsevier BV", "content-domain": {"domain": [], "crossmark-restriction": false}, "abstract": "<jats:p>In this paper, we review the German practice of imputing the costs of owner-occupied housing by increasing the relative weight of actual rents in the CPI. As the structure of owner-occupied housing differs substantially from that of rental housing, this variant of the imputation method may cause a bias in the German CPI. For assessing the appropriateness of the German imputation method, we estimate alternative rental equivalent indices based on the GSOEP. We find some evidence of an understatement of the true rate of price increase, which is, however, not directly related to the imputation method.</jats:p>", "DOI": "10.2139/ssrn.632202", "type": "posted-content", "created": {"date-parts": [[2011, 12, 28]], "date-time": "2011-12-28T11:14:35Z", "timestamp": 1325070875000}, "source": "Crossref", "is-referenced-by-count": 6, "title": ["A Rental-Equivalence Index for Owner-Occupied Housing in West Germany 1985 to 1998"], "prefix": "10.2139", "author": [{"given": "Claudia", "family": "Kurz", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}, {"given": "Johannes", "family": "Hoffmann", "sequence": "additional", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "78", "reference": [{"key": "ref1", "author": "Ayuso Juan", "year": "2003", "journal-title": "House prices and rents: an equilibrium asset pricing approach"}, {"key": "ref2", "article-title": "In search of empirical evidence that links rent and user costs", "author": "M Blackley Dixie", "year": "1995", "journal-title": "NBER Working Paper"}, {"issue": "2", "key": "ref3", "doi-asserted-by": "crossref", "first-page": "539", "DOI": "10.2307/2534330", "article-title": "The consumer price index and the measurement of recent inflation", "author": "S Blinder Alan", "year": "1980", "journal-title": "Brookings Papers on Economic Activity"}, {"key": "ref4", "doi-asserted-by": "crossref", "first-page": "153", "DOI": "10.3233/JEM-2000-0186", "article-title": "Measuring housing services inflation", "volume": "26", "author": "Crone Theodore", "year": "2000", "journal-title": "Journal of Economic and Social Measurement"}, {"key": "ref5", "first-page": "1", "author": "Crone Theodore", "year": "2001", "journal-title": "Measuring American rents: a revisionist history, Federal Reserve Bank of Philadelphia Working Paper"}, {"key": "ref6", "first-page": "599", "article-title": "The Treatment of Housing in a Cost-of-Living Index: Rental Equivalence and User Cost", "author": "Darrough Masako", "year": "1983", "journal-title": "Proceedings from a Conference Sponsored by Statistics Canada"}, {"key": "ref7", "first-page": "27", "author": "Deutsche Bundesbank", "year": "2002", "journal-title": "The housing market during the nineties"}, {"key": "ref8", "first-page": "45", "author": "Deutsche Bundesbank", "year": "2003", "journal-title": "Price indicators for the housing market"}, {"key": "ref9", "first-page": "3", "author": "W Diewert", "year": "2003", "journal-title": "The treatment of owner occupied housing and other durables in a consumer price index"}, {"key": "ref10", "doi-asserted-by": "crossref", "DOI": "10.3386/w9910", "author": "Ekeland Ivar", "year": "2003", "journal-title": "Identification and estimation of hedonic models"}, {"key": "ref11", "author": "European Central", "year": "2003", "journal-title": "Structural factors in the EU housing markets"}, {"key": "ref12", "doi-asserted-by": "crossref", "first-page": "87", "DOI": "10.1111/1540-6229.00475", "article-title": "Estimating homeownership costs: owners' estimates of implicit rents and the relative importance of rental equivalence in the Consumer Price Index", "volume": "17", "author": "Francois Joseph", "year": "1989", "journal-title": "AREUEA Journal"}, {"key": "ref13", "doi-asserted-by": "crossref", "first-page": "285", "DOI": "10.1515/jbnst-2001-0304", "article-title": "Der Einflu� von Imputed Rent auf die personelle Einkommensverteilung", "volume": "221", "author": "Frick Joachim", "year": "2001", "journal-title": "Jahrb�cher f�r National�konomie und Statistik"}, {"key": "ref14", "doi-asserted-by": "crossref", "first-page": "844", "DOI": "10.1162/003465303772815763", "article-title": "The nominal rigidity of apartment rents", "volume": "85", "author": "Genesove David", "year": "2003", "journal-title": "Review of Economics and Statistics"}, {"key": "ref15", "doi-asserted-by": "crossref", "first-page": "1461", "DOI": "10.1016/S0304-3932(02)00172-1", "article-title": "Housing taxation and capital accumulation", "volume": "49", "author": "Gervais Martin", "year": "2002", "journal-title": "Journal of Monetary Economics"}, {"key": "ref16", "doi-asserted-by": "crossref", "first-page": "254", "DOI": "10.2307/1924491", "article-title": "Measuring the Cost of Shelter for Homeowners: Theoretical and Empirical Considerations", "volume": "65", "author": "Gillingham Robert", "year": "1983", "journal-title": "Review of Economics and Statistics"}, {"key": "ref17", "doi-asserted-by": "crossref", "DOI": "10.3386/w9284", "volume": "9284", "author": "Glaeser Edward", "year": "2002", "journal-title": "The benefits of the home mortgage interest deduction"}, {"key": "ref18", "doi-asserted-by": "crossref", "first-page": "339", "DOI": "10.1016/1051-1377(92)90008-E", "article-title": "The accuracy of home owners' estimates of house value", "volume": "2", "author": "Goodman John", "year": "1992", "journal-title": "Journal of Housing Economics"}, {"key": "ref19", "author": "Gordon Robert", "year": "2003", "journal-title": "A century of housing shelter prices: how big is the CPI"}, {"key": "ref20", "doi-asserted-by": "crossref", "DOI": "10.3386/w9895", "author": "Heckman James", "year": "2003", "journal-title": "Simulation and estimation of nonadditive hedonic models"}, {"key": "ref21", "first-page": "98", "article-title": "A model of housing tenure choice", "volume": "73", "author": "J Henderson", "year": "1983", "journal-title": "American Economic Review"}, {"key": "ref22", "author": "Hoffmann Johannes", "year": "1985", "journal-title": "Rent indices for housing in West Germany"}, {"key": "ref23", "doi-asserted-by": "crossref", "first-page": "301", "DOI": "10.1007/s101820100067", "article-title": "Zur Behandlung dauerhafter G�ter in einem Verbraucherpreisindex und in einem Lebenshaltungskostenindex", "volume": "85", "author": "Leifer Hans-Albert", "year": "2001", "journal-title": "Allgemeines Statistisches Archiv"}, {"key": "ref24", "doi-asserted-by": "crossref", "first-page": "100", "DOI": "10.1016/0094-1190(91)90047-B", "article-title": "Housing price functions and ownership capitalization rates", "volume": "30", "author": "Linneman Peter", "year": "1991", "journal-title": "Journal of Urban Economics"}, {"key": "ref25", "author": "Schulz Rainer", "year": "2001", "journal-title": "A state space model for Berlin house prices: estimation and economic interpretation"}, {"key": "ref26", "doi-asserted-by": "publisher", "first-page": "7", "DOI": "10.3790/vjh.70.1.7", "article-title": "The German Socio-Economic Panel (GSOEP) after more than 15 years -Overview", "volume": "70", "author": "Soep Group", "year": "2001", "journal-title": "Proceedings of the 2000 Fourth International Conference of German Socio-Economic Panel Study Users (GSOEP2000), Vierteljahreshefte zur Wirtschaftsforschung"}], "deposited": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T09:22:56Z", "timestamp": 1786440176000}, "score": 43.946705, "resource": {"primary": {"URL": "https://www.ssrn.com/abstract=632202"}}, "issued": {"date-parts": [[2004]]}, "references-count": 26, "URL": "https://doi.org/10.2139/ssrn.632202", "published": {"date-parts": [[2004]]}, "subtype": "preprint"}, {"indexed": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T12:35:47Z", "timestamp": 1786451747354, "version": "build-2736575974"}, "posted": {"date-parts": [[2015]]}, "group-title": "SSRN", "reference-count": 1, "publisher": "Elsevier BV", "content-domain": {"domain": [], "crossmark-restriction": false}, "abstract": "<jats:p>This paper presents a novel analysis of the differential incidence and effect of Federal income tax policy on owner-occupied and rental housing in the U.S. The objective is to examine whether, and how, rental housing is penalized relative to owner-occupied housing, and if so to estimate the magnitude of any such penalty that is caused by Federal income tax policy. The findings of the analysis suggest that a penalty does exist on rental housing relative to owner-occupied housing, and that the magnitude is substantial. On a present value capitalized basis the relative penalty is likely on the order of one-quarter the value of the housing. The model presented in this paper is novel in that it applies the basic tenets of modern corporate finance theory to identify the sources and magnitude of the differential tax impact. The causes of the differential impact that are thusly identified suggest a policy remedy that differs from the one traditionally proposed, which is simply to eliminate the home mortgage interest tax deduction. Instead, the analysis herein suggests that the home mortgage tax deduction is not the source of the differential tax impact (for one thing, interest on mortgages financing rental apartments is also deductible from the landlord’s taxable income, and for another, lenders providing the mortgage capital are generally taxable investors on the margin). Rather, the model presented here implies that the more direct and appropriate policy remedy would be to allow apartment investment income to be deductible from taxable income. This could also be a more politically feasible policy than to remove the mortgage deduction.</jats:p>", "DOI": "10.2139/ssrn.2585559", "type": "posted-content", "created": {"date-parts": [[2015, 4, 1]], "date-time": "2015-04-01T13:36:05Z", "timestamp": 1427895365000}, "source": "Crossref", "is-referenced-by-count": 0, "title": ["The Income Tax Penalty on Rental vs Owner-Occupied Housing: An Argument for Apartment Rent Tax Exemption"], "prefix": "10.2139", "author": [{"given": "David", "family": "Geltner", "sequence": "first", "affiliation": [], "role": [{"vocabulary": "crossref", "role": "author"}]}], "member": "78", "reference": [{"key": "ref1", "journal-title": "To avoid tilting the playing field between different forms of ownership, it would also be necessary to exempt apartment REIT investment income (dividends and capital gains) from taxation. This might require some sort of rule of thumb to define what constitutes an \"apartment REIT"}], "deposited": {"date-parts": [[2026, 8, 11]], "date-time": "2026-08-11T11:43:31Z", "timestamp": 1786448611000}, "score": 43.26866, "resource": {"primary": {"URL": "https://www.ssrn.com/abstract=2585559"}}, "issued": {"date-parts": [[2015]]}, "references-count": 1, "URL": "https://doi.org/10.2139/ssrn.2585559", "published": {"date-parts": [[2015]]}, "subtype": "preprint"}], "items-per-page": 6, "query": {"start-index": 0, "search-terms": null}}}