Revenue Costs and Incentive Effects of the Mortgage Interest Deduction for Owner-Occupied Housing
We draw on household-level data from the 2004 Survey of Consumer Finances to analyze how changes in the income tax deduction for mortgage interest would affect the distribution of income tax liabilities and the consumption of housing services. Our primary innovation is to focus on the responses of h...
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Format: | Article |
Language: | English |
Published: |
National Tax Association-Tax Institute of America,
2011-03-24T21:25:44Z.
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Subjects: | |
Online Access: | Get fulltext |