Housing Quality and the Structure Tax: Evidence from Microdata

Ellen P. Tanzer

Real Estate Economics, 1987, vol. 15, issue 2, 32-45

Abstract: In a previous study [13] I showed theoretically that housing quality will rise when the structure tax rate falls if capital is a noninferior input. This result was supported empirically with aggregate SMSA‐level data. The present study reports empirical confirmation with microdata more appropriate for the theoretical hypothesis.

Date: 1987
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