Tax Policy Center


Harvey S. Rosen

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Research report

Conventional estimates that do not fully account for this rebalancing overstate the increase in revenues associated with eliminating the MID and will also overstate the progressivity of eliminating the MID, because households with higher levels of non-residential assets might respond by selling...

August 24, 2018
Austin J. DrukkerTed GayerHarvey S. Rosen