Tax Reform's Third Rail: Mortgage Interest
Table of Contents
- Dave Skidmore, "'It's War!' Cry Realtors Over Mortgage Idea," Washington Times, May 31, 1995.
- Roger E. Brinner, Mark Lasky and David Wyss, Residential Real Estate Impacts of Flat Tax Legislation (Lexington, MA: DRI/McGraw-Hill, 1995); H. Jane Lehman, "Flat Tax Could Cost Owners," Washington Post, July 1, 1995.
- James M. Poterba, "House Price Dynamics: The Role of Tax Policy and Demography," Brookings Papers on Economic Activity, No. 2, 1991, pp. 152-155.
- Lee A. Sheppard, "Should Sales of Personal Residences Be Exempt from Tax?" Tax Notes, March 25, 1991, pp. 1433-1434.
- Dale W. Jorgenson and Kun-Young Yun, "Tax Reform and U.S. Economic Growth," Journal of Political Economy, vol. 98, no. 5, pt. 2, October 1990, pp. S151-S193. Allowing immediate expensing of capital equipment and taxing all income only once removes savings and investment from the tax base, making the flat tax a consumption tax.
- Edwin S. Mills, "Dividing Up the Investment Pie: Have We Overinvested in Housing?" Business Review, Federal Reserve Bank of Philadelphia, March-April 1987, pp. 13-23.
- U.S. Congress, Joint Committee on Taxation, Estimates of Federal Tax Expenditures for Fiscal Years 1996-2000 (Washington: U.S. Government Printing Office, 1995), p. 25.