The Federal Tax Subsidy to Housing and the Reduced Value of the Mortgage Interest Deduction

James R. Follain and David Ling ()

National Tax Journal, 1991, vol. 44, issue 2, 147-68

Abstract: Estimates the federal income tax subsidy and the associated deadweight loss to both owner-occupied and rental housing. Focuses on the tax subsidy after passage of the Tax Reform Act of 1986 and adds more detail than other work in this literature regarding the distribution of the subsidy among income classes and household types.

Date: 1991
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:44:y:1991:i:2:p:147-68

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