As the value of depreciation increases, investors' (capital gain) tax burden when they re-sell the property decreases. A decrease in the interest rate leads to a decrease in the going-in capitalization rate. According to Leamer (2008), recessions that were not preceded by alarms from housing are called "false positives." As the value of depreciation increases, investors' (capital gain) tax burden when they re-sell the property decreases. A decrease in the interest rate leads to a decrease in the going-in capitalization rate. According to Leamer (2008), recessions that were not preceded by alarms from housing are called "false positives