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Pereira, A. & Nakagami, Y. (1993). Housing Costs and Bequest Motives. Journal of Urban Economics. 33 (1), 68-75
A. M. Pereira and N. Yasuhiro, "Housing Costs and Bequest Motives", in Journal of Urban Economics, vol. 33, no. 1, pp. 68-75, 1993
@article{pereira1993_1714859687520, author = "Pereira, A. and Nakagami, Y.", title = "Housing Costs and Bequest Motives", journal = "Journal of Urban Economics", year = "1993", volume = "33", number = "1", doi = "10.1006/juec.1993.1005", pages = "68-75", url = "http://www.scopus.com/inward/record.url?eid=2-s2.0-43949172839&partnerID=MN8TOARS" }
TY - JOUR TI - Housing Costs and Bequest Motives T2 - Journal of Urban Economics VL - 33 IS - 1 AU - Pereira, A. AU - Nakagami, Y. PY - 1993 SP - 68-75 SN - 0094-1190 DO - 10.1006/juec.1993.1005 UR - http://www.scopus.com/inward/record.url?eid=2-s2.0-43949172839&partnerID=MN8TOARS AB - The standard user cost of housing capital used in the literature has ignored household bequest motives. In this paper we generalize the standard approach to incorporate bequest motives and inheritance tax distortions between physical and financial assets. We show that if there is a favorable treatment of housing assets over financial assets then the standard user cost of housing capital overestimates the actual user cost by not accounting for the bequest-related benefits of home ownership. ER -