Question: Prior to 1997 many university professors who moved from expensive

Prior to 1997, many university professors who moved from expensive places like Boston or San Francisco to low-cost cities like Madison, Wisconsin, or Gainesville, Florida, tended to purchase extremely large houses upon their moves. This tendency was dramatically curtailed after 1997. What feature of the U.S. tax code encouraged this behavior?

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  • CreatedApril 25, 2015
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