Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction
AbstractDiscusses how to measure the cost of owner-occupied housing and compares the tax treatments of owner-occupied and rental housing. Argues that it is inaccurate to characterize the mortgage interest deduction as a subsidy to homeownership, and that the true advantage to owner-occupied housing lies in the different treatment of rental income to landlords versus services of owner-occupied housing to homeowners.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 42 (1989)
Issue (Month): 3 (September)
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Hendershott, Patric H. & Pryce, Gwilym, 2006.
"The sensitivity of homeowner leverage to the deductibility of home mortgage interest,"
Journal of Urban Economics,
Elsevier, vol. 60(1), pages 50-68, July.
- Patric H. Hendershott & Gwilym Pryce, 2005. "The Sensitivity of Homeowner Leverage to the Deductibility of Home Mortgage Interest," NBER Working Papers 11489, National Bureau of Economic Research, Inc.
- Patric H. Hendershott & Dr. Gwilyn Pryce & Dr. Michael White, 2002. "Household Leverage and the Deductibility of Home Mortgage Interest: Evidence from UK House Purchasers," NBER Working Papers 9207, National Bureau of Economic Research, Inc.
- Anna Białek, 2003. "Strategies of Subsidizing Private Housing Property on the Example of IBD (Partial Buying of Percentage) and MID (Limited Tax Deduction of Percentage)," Ekonomia journal, Faculty of Economic Sciences, University of Warsaw, Faculty of Economic Sciences, University of Warsaw, vol. 9.
- Catarina Figueira & John Glen & Joseph Nellis, 2005. "A Dynamic Analysis of Mortgage Arrears in the UK Housing Market," Urban/Regional, EconWPA 0509006, EconWPA.
- Marsha J. Courchane & Judith A. Giles, 2002. "A Comparison of U.S. and Canadian Residential Mortgage Markets," Econometrics Working Papers, Department of Economics, University of Victoria 0201, Department of Economics, University of Victoria.
- Green, Richard K. & Vandell, Kerry D., 1999. "Giving households credit: How changes in the U.S. tax code could promote homeownership," Regional Science and Urban Economics, Elsevier, Elsevier, vol. 29(4), pages 419-444, July.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Charmaine Wright).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.