scholarly journals The Sensitivity of Homeowner Leverage to the Deductibility of Home Mortgage Interest

2005 ◽  
Author(s):  
Patric Hendershott ◽  
Gwilym Pryce
Keyword(s):  
Mortgage Interest ◽  
Home Mortgage

scholarly journals Historical Federalist Perspective On The Home Mortgage Interest Deduction For Federal Income Tax

2010 ◽  
Vol 8 (6) ◽  
Author(s):  
Dennis S. Ortiz
Keyword(s):  
Income Tax ◽  
National Level ◽  
Political Rhetoric ◽  
Equal Treatment ◽  
Current Status ◽  
Political Debate ◽  
Mortgage Interest ◽  
Federal Income Tax ◽  
The Right ◽  
Home Mortgage

This paper contributes to the on-going federal income tax debate by bringing to light the consequences of the tax laws and regulations under which our economic system operated during the post-Regan era.  Specifically, this study offers a federalist perspective on one of the largest personal federal tax expenditures - the deduction for home mortgage interest (HMI).  Discussion also includes background, current status, and proposed changes to the tax code for of the HMI deduction. This paper analyzes current national political rhetoric from a federalist perspective (i.e., with consideration given to the right of states to equal treatment).  The distribution of the HMI deduction tax benefit between states is introduced here as a possible missing consideration in the national level political debate that dominates current discussion of the HMI deduction.

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