Tax Notes Article by Amourae Riggs and Sheldon R. Smith: "Attributes of Good Tax Policy and The First-Time Homebuyer Credit"

Tax Notes has published an article by Amourae Riggs, a student at the Woodbury School of Business at Utah Valley University and Sheldon R. Smith, a professor of accounting at the Woodbury School of Business at Utah Valley University.  The article examines elements of sound tax policy, reviews the provisions of the first-time home buyer tax credit, and argues that despite the possibility that the credit may be stimulating the housing market, the credit has not been successful in promoting sound tax policy.

See Amourae Riggs and Sheldon R. Smith, "Attributes of Good Tax Policy and the First-Time Homebuyer Credit"," 2010 TNT 66-5, April 7, 2010.

Posted by Neil I. Rumbak, Associate Editor, Wealth Strategies Journal.