Regional Differences in the Utilization of the Mortgage Interest Deduction
Regional Differences in the Utilization of the Mortgage Interest Deduction
复制标题
抵押贷款利息扣除使用的地区差异
DOI：
10.1177/1091142103031004001
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发表时间：
2003
影响因子：
0.7
通讯作者：
S. Houser
中科院分区：
文献类型：
--
作者：
Peter J. Brady;J. Cronin;S. Houser
联邦所得税扣除额的价值，如住房抵押贷款利息扣除额（MID），因地理区域而异。本研究使用1995年的税收数据来调查当前抵押贷款扣除的使用程度以及各地区的使用情况如何。作者表明，在使用MID方面的重大地区差异与收入差异，房价水平，州和地方税收的税率和形式以及影响房屋所有权和抵押贷款债务金额的人口差异有关。约40%的解释项目的区域差异是由于房价的区域差异;另外20%是由于州和地方收入和财产税的差异。大约三分之二的解释的地区差异的平均规模的MID是由于地区差异的住房价格和国家和地方的收入和财产税。
The value of federal income tax deductions, such as the home mortgage interest deduction (MID), varies across geographic regions. This study uses 1995 tax data to investigate the extent to which the current mortgage deduction is used and how the utilization differs across regions. The authors show that substantial regional differences in using the MID are related to differences in income, the level of house prices, the rate and form of state and local taxation, and demographic differences that affect homeownership and the amount of mortgage debt. About 40% of the explained regional variation in itemization is due to regional differences in house prices; another 20% is due to differences in state and local income and property taxes. About two thirds of the explained regional variation in the average size of the MID is due to regional differences in housing prices and state and local income and property taxes.