Tax neutrality would treat renters and homeowners identically under the code.

Evidence

I argue for neutrality as one potential reform goal, as I did for marriage. Just as getting married is a personal choice that should not change your tax liability, neither should your taxes be affected by whether you choose to buy or rent your home. In other words, either mortgage interest (and real property taxes) and rent should both be deductible, or neither should be—and gains on the sale of a home should be subject to the progressive tax system like the sale of any other property would be. — Dorothy A. Brown, Getting to Reparations, 1285

I argue for neutrality as one potential reform goal, as I did for marriage. Just as getting married is a personal choice that should not change your tax liability, neither should your taxes be affected by whether you choose to buy or rent your home. In other words, either mortgage interest (and real property taxes) and rent should both be deductible, or neither should be—and gains on the sale of a home should be subject to the progressive tax system like the sale of any other property would be. — Dorothy A. Brown, The Whiteness of Wealth, 229

Categorization

Category: Definitional Content

• DEFINE: ‘Neutrality’ is given its operative tax meaning here — a linchpin concept the reader must be able to state precisely when defending Brown.
• XREF: Extends the neutrality principle Brown already established for marriage in the previous chapter.

Related

• Tax neutrality should treat renting and owning homes identically (similarity 0.94)