This article presents a study of the impact of ERTA on the market for rental housing. Major changes in capital recovery periods and in the methods of depreciation available to investors in rental housing have been brought about because of ERTA. The effects of these changes are modeled, and...

This paper investigates the question of tax-induced holding periods for income-producing property, and whether such periods are influenced by selection of depreciation methods and inflation. Also, given that selection of depreciation methods are a function of holding periods, the magnitudes of...