TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Saturday, January 12, 2019

The Impact Of Tax Reform On Home Ownership And Children

Margaret Ryznar (Indiana-Indianapolis) & Ryan Shouse, Tax Reform on Homeownership and the Impact on Children, 161 Tax Notes 211 (Oct. 8, 2018):

This article discusses several homeownership provisions modified by the Tax Cuts and Jobs Act, and how they affect children.

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This article entirely overlooks the most important consequence of reduced tax breaks for home ownership: lower home prices. Tax benefits are capitalized in the price, so reducing the benefits will reduce prices. This benefits first-time home buyers.

Posted by: AMTbuff | Jan 12, 2019 9:11:27 AM