Misguided Relief: The Real Property Tax Addition to the Standard Deduction


Alan L. Feld

Boston University School of Law Working Paper 09-42


Abstract

A recent temporary addition to the standard deduction distributes a limited tax benefit to a subset of nonitemizing taxpayers based on real property tax payments. The provision sacrifices some of the standard deduction’s simplicity, costs more than a billion dollars annually and makes inequitable distinctions.  Congress should fail to renew it.

 

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Alan Feld Contact Information

feldprof@bu.edu
B
oston University School of Law
765 Commonwealth Ave
Boston, MA 02215
USA
(617) 353-3087

Presentation and Publication Information:

Alan L. Feld, "Misguided Relief: The Real Property Tax Addition to the Standard Deduction," B.U. Law Working Paper No. 09-42 (September 4, 2009).

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