We talk about the housing shortage like it's just a construction problem, but some of the supply already exists. It's just held by owners who, if they ever wanted to sell, would take a major tax hit for doing so.
niskanencenter.org/to-help-g…
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To help growing families find affordable housing, fix the parts of the tax code that keep family-...
By changing the tax rules on capital gains from the sale of primary homes and homes passed down to heirs, Congress can help pry open the single-family housing market.
niskanencenter.org