Goring the Wrong Ox: A Defense of the Mortgage Interest Deduction
Discusses 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.
Volume (Year): 42 (1989)
Issue (Month): 3 (September)
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