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An Analysis of the Geographic Distribution of the Mortgage Interest Deduction
Keightley, Mark P.
Library of Congress. Congressional Research Service.
关键词: Taxation;    Mortgage interest rates;    Tax policy;    Finance;    Housing;   
RP-ID  :  R43385
RP-ID  :  R43385_2014Jan30
美国|英语
来源: UNT Digital Library
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【 摘 要 】

This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.

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