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Public Finance Review
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Capital Allocation and the Economic Recovery Tax Act of 1981

Patric H. Hendershott

The Ohio State University and National Bureau of Economic Research, Cambridge, Massachusetts

James D. Shilling

Louisiana State University

The obvious economic, although not political, solution to the overinvestment in owner-occupied housing in the 1970s would be to tax owner-occupied hous ing more heavily, thereby raising its user cost relative to that of industrial capital.

Public Finance Review, Vol. 10, No. 2, 242-273 (1982)
DOI: 10.1177/109114218201000208
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