The Fake Third Rail of Tax Reform
Dennis J. Ventry Jr.
University of California, Davis - School of Law
April 11, 2012
135 Tax Notes 181 (April 9, 2012)
UC Davis Legal Studies Research Paper No. 289
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.
Number of Pages in PDF File: 20
Date posted: April 12, 2012