Tax Policy Center


Seth Stephens-Davidowitz

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Research report

Americans are taught from an early age to aspire to homeownership, and several long-standing federal institutions and regulations support owner-occupied residential housing. The income tax deduction for mortgage interest payments is possibly the best-known federal housing policy. Evidence...

June 27, 2007
William G. GaleJonathan GruberSeth Stephens-Davidowitz
Research report

The United States collects much less revenue in consumption taxes than do other OECD countries.

September 12, 2005
William G. GaleSeth Stephens-Davidowitz