Impact Of 1981 Tax Law Changes For Depreciation On Real Estate Investing PDF Download
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Author | : Brett Douglas Farrell |
Publisher | : |
Total Pages | : 126 |
Release | : 1982 |
Genre | : |
ISBN | : |
Download Impact of 1981 Tax Law Changes for Depreciation on Real Estate Investing Book in PDF, ePub and Kindle
Author | : James R. Follain |
Publisher | : |
Total Pages | : 36 |
Release | : 1987 |
Genre | : Capital gains tax |
ISBN | : |
Download Understanding the Real Estate Provisions of the Tax Reform Book in PDF, ePub and Kindle
Capital investment tax provisions have been changed numerous times in the last decade, with depreciation tax lives shortened in 1981 and lengthened ever since and capital gains taxation reduced in 1978 and 1981 and now increased. The first part of this paper analyzes these changes and attributes a large part of them, including the 1986 Tax Act, to changes in inflation: tax depreciation schedules and capital gains taxation that look reasonable when the tax depreciation base is being eroded at ten percent a year and an overwhelming share of capital gains is pure inflation take on a different appearance when inflation is only four percent. The remainder of the paper critiques the typical project model used to compute impacts of tax changes on real estate and report simulation results using a modified model.
Author | : Patric H. Hendershott |
Publisher | : |
Total Pages | : 44 |
Release | : 1984 |
Genre | : Income tax |
ISBN | : |
Download Prospective Changes in Tax Law and the Value of Depreciable Real Estate Book in PDF, ePub and Kindle
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.
Author | : Patric H. Hendershott |
Publisher | : |
Total Pages | : 33 |
Release | : 2010 |
Genre | : |
ISBN | : |
Download Prospective Changes in Tax Law and the Value of Depreciable Real Estate Book in PDF, ePub and Kindle
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.
Author | : United States. Congress. House. Committee on Ways and Means |
Publisher | : |
Total Pages | : 804 |
Release | : 1980 |
Genre | : Income tax |
ISBN | : |
Download Advisability of a Tax Reduction in 1980 Effective for 1981 Book in PDF, ePub and Kindle
Author | : James B. Kau |
Publisher | : |
Total Pages | : 176 |
Release | : 1983 |
Genre | : Depreciation |
ISBN | : |
Download The Impact of the New Tax Depreciation Laws on Real Estate Small Business Book in PDF, ePub and Kindle
Author | : United States. Congress. Joint Committee on Taxation |
Publisher | : |
Total Pages | : 420 |
Release | : 1981 |
Genre | : Income tax |
ISBN | : |
Download General Explanation of the Economic Recovery Tax Act of 1981 Book in PDF, ePub and Kindle
Author | : Jerrold J. Stern |
Publisher | : |
Total Pages | : 282 |
Release | : 1979 |
Genre | : Real estate investment |
ISBN | : |
Download Tax Legislation of 1976 and 1978 Book in PDF, ePub and Kindle
Author | : Patric H. Hendershott |
Publisher | : |
Total Pages | : 58 |
Release | : 1981 |
Genre | : Housing |
ISBN | : |
Download The Impacts on Capital Allocation of Some Aspects of the Economic Recovery Tax Act of 1981 Book in PDF, ePub and Kindle
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.
Author | : J. Warren Higgins |
Publisher | : |
Total Pages | : 84 |
Release | : 1976 |
Genre | : Income tax |
ISBN | : |
Download Impact of Federal Taxation on Real Estate Decisions Book in PDF, ePub and Kindle