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来源类型 | Research Report |
规范类型 | 报告 |
The Mortgage Interest Deduction: Revenue and Distributional Effects | |
Austin J. Drukker; Ted Gayer; Harvey S. Rosen | |
发表日期 | 2018-08-24 |
出版年 | 2018 |
语种 | 英语 |
概述 | Conventional estimates that do not fully account for this rebalancing overstate the increase in revenues associated with eliminating the MID and will also overstate the progressivity of eliminating the MID, because households with higher levels of non-residential assets might respond by selling their taxable, non-residential assets. This paper builds on previous work that estimates the consequences of removing |
摘要 | Conventional estimates that do not fully account for this rebalancing overstate the increase in revenues associated with eliminating the MID and will also overstate the progressivity of eliminating the MID, because households with higher levels of non-residential assets might respond by selling their taxable, non-residential assets. This paper builds on previous work that estimates the consequences of removing the MID using a framework that allows for the possibility of portfolio rebalancing.
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主题 | Taxes and Budget |
URL | https://www.urban.org/research/publication/mortgage-interest-deduction-revenue-and-distributional-effects |
来源智库 | Urban Institute (United States) |
资源类型 | 智库出版物 |
条目标识符 | http://119.78.100.153/handle/2XGU8XDN/480291 |
推荐引用方式 GB/T 7714 | Austin J. Drukker,Ted Gayer,Harvey S. Rosen. The Mortgage Interest Deduction: Revenue and Distributional Effects. 2018. |
条目包含的文件 | ||||||
文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
the_mortgage_interes(761KB) | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 |
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