[lbo-talk] The tax deductibility of debt

socialismorbarbarism socialismorbarbarism at gmail.com
Wed Sep 1 13:13:12 PDT 2010


Jordan: "the question is: when they got rid of the interest deduction (principly because that sector had grown, and it became clear that it was wrong), why did they leave mortgage interest? That's when the policy decision was made.... He's [Ritholz's] right that it wasn't *designed* to do that [support home ownership]; but he's missing the larger point."

Yes, exactly.

But I didn't know about the early history of a *general* interest exemption. Thanks, Matt, for providing that info.

On Wed, Sep 1, 2010 at 5:15 AM, Jordan Hayes <jmhayes at j-o-r-d-a-n.com> wrote:
> Matt writes:
>
>> Barry Ritholtz wrote about this recently.  He takes issue
>> with the belief that the mortgage interest deduction was a
>> policy designed to encourage home-ownership; he claims it
>> is a hsitorical anachronism from when all interest was
>> deductible when the income tax was originally introduced.
>
> That's true from an originalist standpoint; the question is: when they got
> rid of the interest deduction (principly because that sector had grown, and
> it became clear that it was wrong), why did they leave mortgage interest?
>  That's when the policy decision was made.
>
> He's right that it wasn't *designed* to do that; but he's missing the larger
> point.
>
> /jordan
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>



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