Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects
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https://www.nber.org/papers/w14253
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资源简介：
The mortgage interest deduction, the property tax deduction, the unique treatment of capital gains on owner-occupied homes, and the absence of taxation on imputed rent from owner-occupied homes all influence the effective cost of housing services. They also affect federal income tax revenues and the
提供机构：
美国国家经济研究局
创建时间：
2008-08-01
