Author

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Noël B. Cunningham

Professor of Law, New York University School of Law

Noel Cunningham's teaching and scholarship has focused mainly on tax policy and the taxation of partnerships. He has written on a variety of diverse issues, including the taxation of imputed income, the preference for capital gains, and taxing capital income.

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Facilitating Shared Appreciation Mortgages to Prevent Housing Crashes and Affordability Crises

Papers • September 2008 • Andrew Caplin, Noël B. Cunningham, Mitchell L. Engler, Frederick Pollock

This paper argues that development of shared appreciation mortgage (SAM) markets in the United States would moderate the impending decline in homeownership and lower the risk of future housing crashes.