Portfolio Shuffling and Tax Reform

Dean M. Maki

National Tax Journal, 1996, vol. 49, issue 3, 317-29

Abstract: Analyzes household response to the phase out of the consumer interest deduction under TRA '86. Evidence suggests that college educated, high-income taxpayers increased their mortgage debt and decreased consumer debt, in turn frustrating the intended policy.

Date: 1996
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:49:y:1996:i:3:p:317-29

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