The Mortgage Interest Deduction: Causes of Fluctuations in a Procyclical Tax Expenditure
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DOI: 10.1177/1091142119854689
Abstract: The mortgage interest deduction (MID) is the largest source of US federal homeowner support. I estimate that this tax expenditure fluctuated between 0.2 and 0.9 percent of gross domestic product (GDP) over the past five… read more here.
Keywords: tax; tax expenditure; interest deduction; mortgage interest ... See more keywords
An evaluation of interest deduction limitations to counter base erosion in South Africa
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DOI: 10.4102/sajems.v21i1.1816
Abstract: This paper aims to describe funding structures of companies liable for tax in South Africa and how this relates to other characteristics, including ownership, of the companies. The research that the paper reports on was… read more here.
Keywords: south africa; interest deduction; deduction limitations; evaluation interest ... See more keywords