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Contemplating homeownership tax subsidies and structural racism
Victoria J. Haneman, Contemplating Homeownership Tax Subsidies and Structural Racism, 54 Wake Forest L. Rev. 363 (2019).
An insidious form of racism is facilitated by those who are heedless of structural inequities — or in this instance, the fact that legal structures have been developed to protect the experiences of those who are white, ...
Retrenchment, temporary-effect legislation, and the home mortgage interest deduction
Victoria J. Haneman, Retrenchment, Temporary-Effect Legislation, and the Home Mortgage Interest Deduction, 71 Okla. L. Rev. 347 (2019).
There are several sacred cows in the Internal Revenue Code, but perhaps none quite as sacrosanct as the home mortgage interest deduction. U.S. Treasury Secretary Steve Mnuchin has characterized the mortgage interest deduction ...
Intergenerational equity, student loan debt, and taxing rich dead people
Victoria J. Haneman, Intergenerational Equity, Student Loan Debt, and Taxing Rich Dead People, 39 Va. Tax Rev. 197 (2019).
Once upon a time, there was a generation of indentured servants called Millennials. They were beautiful and mysterious and clever and feckless, in the way that all young people can sometimes be. The Millennials had dreams ...