The Mortgage Interest Deduction Across Zip Codes

Brief

The Mortgage Interest Deduction Across Zip Codes

Abstract

This brief examines characteristics of the mortgage interest deduction by utilizing zip-code level data on taxes and demographics. In the following sections, we focus on the relationship between the mortgage interest deduction and Adjusted Gross Income, the demographic characteristics of zip codes with particularly high proportions of taxpayers claiming the mortgage interest deduction, and the variation in MID claiming across counties.

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