On Capital Gains and Marginal Tax Rates

Deborah A Geier

On Capital Gains and Marginal Tax Rates

Research output: Contribution to journal › Article › peer-review

Abstract

The current tax treatment of qualified residence interest is far from perfect. The President's Advisory Panel on Federal Tax Reform's proposal related to the current home mortgage interest deduction does little to advance Congress' clearly-stated policy of encouraging homeowership while, at the same time, it will have an almost-certain negative effect on home prices. The author asserts that those whose home is their most valuable asset have much to fear should the Panel's recommendations come to fruition.

Original language	American English
Journal	Newsquarterly: ABA Section of Taxation Newsletter
State	Published - Jan 1 2006

Keywords

Tax Reform Act of 1986
mortgage interest rate deduction

Disciplines

Tax Law

Access to Document

On Capital Gains and Marginal Tax RatesFinal published version, 2.67 MBLicense: CC BY

Cite this

@article{fd5f76e187ef40eea3b6f761b7c1eb9b,

title = "On Capital Gains and Marginal Tax Rates",

abstract = " The current tax treatment of qualified residence interest is far from perfect. The President's Advisory Panel on Federal Tax Reform's proposal related to the current home mortgage interest deduction does little to advance Congress' clearly-stated policy of encouraging homeowership while, at the same time, it will have an almost-certain negative effect on home prices. The author asserts that those whose home is their most valuable asset have much to fear should the Panel's recommendations come to fruition.",

keywords = "Tax Reform Act of 1986, mortgage interest rate deduction",

author = "Geier, \{Deborah A\}",

note = "Deborah A. Geier, On Capital Gains and Marginal Tax Rates, 25 Newsquarterly: ABA Section of Taxation Newsletter no. 2, p. 10 (Winter 2006)",

year = "2006",

month = jan,

day = "1",

language = "American English",

journal = "Newsquarterly: ABA Section of Taxation Newsletter",

}

TY - JOUR

T1 - On Capital Gains and Marginal Tax Rates

AU - Geier, Deborah A

N1 - Deborah A. Geier, On Capital Gains and Marginal Tax Rates, 25 Newsquarterly: ABA Section of Taxation Newsletter no. 2, p. 10 (Winter 2006)

PY - 2006/1/1

Y1 - 2006/1/1

N2 - The current tax treatment of qualified residence interest is far from perfect. The President's Advisory Panel on Federal Tax Reform's proposal related to the current home mortgage interest deduction does little to advance Congress' clearly-stated policy of encouraging homeowership while, at the same time, it will have an almost-certain negative effect on home prices. The author asserts that those whose home is their most valuable asset have much to fear should the Panel's recommendations come to fruition.

AB - The current tax treatment of qualified residence interest is far from perfect. The President's Advisory Panel on Federal Tax Reform's proposal related to the current home mortgage interest deduction does little to advance Congress' clearly-stated policy of encouraging homeowership while, at the same time, it will have an almost-certain negative effect on home prices. The author asserts that those whose home is their most valuable asset have much to fear should the Panel's recommendations come to fruition.

KW - Tax Reform Act of 1986

KW - mortgage interest rate deduction

UR - https://engagedscholarship.csuohio.edu/fac_articles/32

M3 - Article

JO - Newsquarterly: ABA Section of Taxation Newsletter

JF - Newsquarterly: ABA Section of Taxation Newsletter

ER -

On Capital Gains and Marginal Tax Rates

Abstract

Keywords

Disciplines

Access to Document

Other files and links

Cite this