Aronsson, Thomas; Daunfeldt, Sven-Olov; Wikström, Magnus - Institutionen för Nationalekonomi, Umeå Universitet - 2001
This paper analyzes whether households use house interest deductions to minimize family tax payment. By applying a household model in which tax deductions are associated with a cost, we relate the likelihood of minimizing the tax payment to variables associated with the budget constraint and...