Zhang, Alex
The state and local tax deduction and fiscal federalism / by Alex Zhang .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author argues that the Tax Cuts and Jobs Act's limit on the state and local tax deduction undermined the deduction's effectiveness, thus underscoring the inherent defects and obstacles in advancing federalism with a tax measure.
POLITICA FISCAL
REDUCCIONES TRIBUTARIAS
EVALUACION
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1723-1742
The state and local tax deduction and fiscal federalism / by Alex Zhang .-- , 2020
Disponible también en formato electrónico.
Resumen.
In this article, the author argues that the Tax Cuts and Jobs Act's limit on the state and local tax deduction undermined the deduction's effectiveness, thus underscoring the inherent defects and obstacles in advancing federalism with a tax measure.
POLITICA FISCAL
REDUCCIONES TRIBUTARIAS
EVALUACION
ESTADOS UNIDOS
Tax Notes International 1048-3306v. 99, n. 13, September 28, 2020, p. 1723-1742