Concepedia

Excess Interest Deduction

Excess Interest Deduction is an interest deduction that exceeds the allowable limit under tax regulations, distinguished by its disallowance in the current tax period and potential carryforward to future periods.

10

Publications

380

Citations

17

Authors

12

Institutions

Publications per year

2017–2026

0

Variants

Disallowed Interest Deduction

Parents

Publications

10

REVENUE COSTS AND INCENTIVE EFFECTS OF THE MORTGAGE INTEREST DEDUCTION FOR OWNER-OCCUPIED HOUSING

James M. Poterba, Todd Sinai · National Tax Journal · 2011 · 96 citations · Full text

, , +17

The False Messiah of Tax Policy: What Elimination of the Home Mortgage Interest Deduction Promises and a Careful Look at What It Delivers

James R. Follain, Lisa Sturman Melamed · Journal of Housing Research · 1998 · 59 citations

, , +17

Capital Structure and Taxes: What Happens When You (Also) Subsidize Equity?

Frédéric Panier, Francisco Pérez‐González, Pablo Villanueva · 2012 · 49 citations

, , +15

The effect of mortgage interest deduction and mortgage characteristics on house prices

Sven Damen, Frank Vastmans, Erik Buyst · Journal of Housing Economics · 2016 · 41 citations

, , +15

Metropolitan area home prices and the mortgage interest deduction: Estimates and simulations from policy change

Hal Martin, Andrew Hanson · Regional Science and Urban Economics · 2016 · 32 citations

, , +16

1–5 of 10

Authors

17

  1. AH
    Andrew Hanson

    Marquette University, United States

    4 publications · 103 citations

    4

    h-index

  2. HM
    Hal Martin

    Marquette University, United States

    2 publications · 48 citations

    2

    h-index

  3. FP
    Frédéric Panier

    Université Libre de Bruxelles, Belgium

    1 publications · 49 citations

    1

    h-index

  4. FP
    Francisco Pérez‐González

    Universitat de València, Spain

    1 publications · 49 citations

    1

    h-index

  5. JC
    Jeffrey Clemens

    University of California San Diego, United States

    1 publications · 30 citations

    1

    h-index

1–5 of 17

Institutions

12

  1. Marquette University

    Milwaukee, United States

    2 h-index

    2 publications

    48 citations

  2. Syracuse University

    Syracuse, United States

    2 h-index

    2 publications

    89 citations

  3. Georgia State University

    Atlanta, United States

    2 h-index

    2 publications

    41 citations

  4. Federal Reserve Bank of Cleveland

    Cleveland, United States

    1 h-index

    1 publications

    32 citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    96 citations

  6. KU Leuven

    Leuven, Belgium

    1 h-index

    3 publications

    123 citations

  7. Harvard University Press

    Cambridge, United States

    1 h-index

    1 publications

    30 citations

  8. University of Nebraska–Lincoln

    Lincoln, United States

    1 h-index

    1 publications

    30 citations

1–8 of 12

Venues

  1. Public Finance Review

    PFR · 2 publications · 41 citations

    2

    h-index

  2. National Tax Journal

    NTJ · 2 publications · 126 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 1 publications · 15 citations

    1

    h-index

  4. The Yale Law Journal

    1 publications · 17 citations

    1

    h-index

  5. Journal of Housing Economics

    1 publications · 41 citations

    1

    h-index

1–5