C. Eugene Steuerle, The Tax Decade: How Taxes Came to Dominate the Public Agenda, Washington D.C., The Urban Institute Press, (ISBN0-87766-523-0, lire en ligne), 122
Jeffrey B. Liebman, « Who Are the Ineligible EITC Recipients? », National Tax Journal, vol. 53, no 4, Part 2, , p. 1165–1186 (DOI10.17310/ntj.2000.4S1.06)
« Do existing tax incentives increase homeownership? » [archive du ], Taxpolicycenter.org (consulté le ) : « Contrary to popular belief, the mortgage interest deduction was not added to the tax code to encourage home ownership. The deduction existed at the birth of the income tax in 1913—a tax explicitly designed to hit only the richest individuals, a group for whom homeownership rates were not a social concern »
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« Do existing tax incentives increase homeownership? » [archive du ], Taxpolicycenter.org (consulté le ) : « Contrary to popular belief, the mortgage interest deduction was not added to the tax code to encourage home ownership. The deduction existed at the birth of the income tax in 1913—a tax explicitly designed to hit only the richest individuals, a group for whom homeownership rates were not a social concern »
