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17 1 Atkinson, A. B., and M. A. King "Housing Policy, Taxation and Reform" Midland Bank Review, Fullerton, D., "The Indexation of Interest, Depreciation, and Capital Gains: A Model of Investment Incentives," NBER, Working Paper No. 1655, June Hendershott, P. H., and D. C. Ling, "Trading and the Tax Shelter Value of Depreciable Real Estate," National Tax Jonrnal, Vol.XXXVII, No 2, June Hendershott, P.H., and D. C, Ling, "Tax Reform and Housing," NBER, Working Paper. No. 1524, December Hendershott, P. H., and D. C, Ling, "The Administration Tax Reform Proposal and Housing," NBER. Working Paper, No October Iwata, K., "Capital Costs of Housing Investment and Tax Policy," a paper Presented at the Cor-Group Meeting between the United States and Japan, July King, M. A., and D. Fullerton, "the Taxation of Income from Capital," the Uriversity of Chicago Press Rosen, H. S., "Housing Decisions and the U. S. Income Tax: An Econometric Analysis," Jonrnal of Public Economics ESP, , ESP,

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