The Fake Third Rail of Tax Reform

20 Pages Posted: 12 Apr 2012

See all articles by Dennis J. Ventry

Dennis J. Ventry

University of California, Davis - School of Law

Date Written: April 11, 2012

Abstract

This article condemns the mortgage interest deduction for its inequities, inefficiencies, ineffectiveness, and cost. In the process, it exposes the deduction as the fake third rail of tax reform, and provides policymakers ample justification for putting the tax code’s sacred cow out to pasture and replacing it with a tax credit for homeownership.

Suggested Citation

Ventry, Dennis J., The Fake Third Rail of Tax Reform (April 11, 2012). 135 Tax Notes 181 (April 9, 2012); UC Davis Legal Studies Research Paper No. 289. Available at SSRN: https://ssrn.com/abstract=2038638

Dennis J. Ventry (Contact Author)

University of California, Davis - School of Law ( email )

UC Davis School of Law
400 Mrak Hall Drive
Davis, CA 95616-5201
United States
530-752-4566 (Phone)

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