Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income
分析了美国自有住房的税收支出，包括财产税和抵押贷款利息的扣除以及估算租金收入的排除，对研究税收改革和住房政策的学者有参考价值。
Tax Expenditures for Owner-Occupied Housing: Deductions for Property Taxes and Mortgage Interest and the Exclusion of Imputed Rental Income by James Poterba and Todd Sinai. Published in volume 98, issue 2, pages 84-89 of American Economic Review, May 2008