http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Options for the Mortgage Interest Deduction
Provides an economic analysis of the home mortgage interest deductions on Federal income tax returns. Discusses treatment of mortgage interest under an ideal income tax, external factors associated with homeownership, estimated effect of the deduction on homeownership, tax burden equity issues, and tax code simplicity, and reviews possible policy changes, including elimination or modification of the mortgage interest deduction.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.