« Back to Results

Borrower Behavior, and Mortgage Losses

Paper Session

Sunday, Jan. 6, 2019 1:00 PM - 3:00 PM

Hilton Atlanta, 215
Hosted By: American Real Estate and Urban Economics Association
  • Chair: Michael Lacour-Little, California State University-Fullerton and Fannie Mae

Taxes and Borrower Behavior: Evidence from Mortgage Interest Deductibility Limits

Andrew Hanson
,
Marquette University

Abstract

This paper examines the effect of mortgage interest tax deductibility on borrowing. I estimate bunching at deductibility limits where a discrete change in the marginal interest rate occurs. Using data on 2004-2015 mortgages, I estimate bunching based on a smooth counterfactual distribution and one that accounts for bunching at salient loan amounts. Baseline findings suggest an excess of 59,000 loans at the deductibility limit, relative to an estimated counterfactual of 500 loans. The level of bunching implies an average reduction in borrowing around the limit of 7.1 percent, and mortgage demand elasticities between -0.08 to -0.065 for home purchase loans.

Loan to Value Limits and House Prices

Kasper Meisner Nielsen
,
Hong Kong University of Science And Technology

Abstract

"This study evaluates the effect of loan-to-value (LTV) limits on house prices. The identification strategy exploits variation in LTV limits induced by Hong Kong Monetary Authorities’ decision to introduce differentiated LTV limits anchored on the value of the property, which allows us to observe the counterfactual house price development. We estimate an elasticity of 0.8 between LTV limits and house prices: A one percentage point decrease in LTV limits reduce house prices by 0.8 percentage points. Overall, our results document that macro-prudential policies, that regulate access to financing, are an effective policy tool to control house price growth.
"

Villains or Scapegoats? The Role of Subprime Borrowers in Driving the U.S. Housing Boom

James Conklin
,
University of Georgia
Scott Frame
,
Federal Reserve Bank of Atlanta
Kristopher Gerardi
,
Federal Reserve Bank of Atlanta
Haoyang Liu
,
Federal Reserve Bank of New York

Abstract

An expansion in mortgage credit to subprime borrowers is widely believed to have been a
principal driver of the 2002-2006 U.S. house price boom. Contrary to this belief, we show that
the house price and the subprime booms occurred in different places. Counties with the largest
home price appreciation between 2002 and 2006 had the largest declines in the share of purchase
mortgages to subprime borrowers. We also document that the expansion in speculative
mortgage products and underwriting fraud was not concentrated among subprime borrowers.

Mortgage Losses: Loss on Sale and Holding Costs

Ben Le
,
Kean University
Anthony Pennington-Cross
,
Marquette University

Abstract

According to the Financial Accounting Standards Board’s (FASB) Current Expected Credit Loss (CECL) impairment standard, by 2021 all banks will be required to forecast losses for mortgages over the “life of the loan.” This paper provides a method for banks to model such losses, focusing on the magnitude of loss for mortgages that have defaulted. Those losses have two elements: the financial loss associated with the sale of the property and costs associated with the time it takes for the default to be processed and eventually sell the property (holding costs). The results show that both the dollar loss on the sale and the time-related holding costs have substantial variations across space and over time. Most of the losses are associated with the sale of a property not the holding costs. This variation can, at least in part, be attributed to borrower and loan characteristics and economic conditions. The legal environment (borrower and lender rights) can have strong effects on the length of the holding period (the default timeline) and therefore holding costs, but there is no evidence that it has an impact on the dollar loss associated with the sale of the property.
Discussant(s)
Richard Green
,
University of Southern California
Jessica Shui
,
Federal Housing Finance Agency
Nuno Mota
,
Fannie Mae
Xudong An
,
Federal Reserve Bank of Philadelphia
JEL Classifications
  • G2 - Financial Institutions and Services
  • R3 - Real Estate Markets, Spatial Production Analysis, and Firm Location