20 Pages Posted: 12 Apr 2012
Date Written: April 11, 2012
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: 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