The state and local tax deduction and fiscal federalism by Alex Zhang
By: Zhang, Alex
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Material type: 
ArticlePublisher: 2020Subject(s): POLITICA FISCAL | REDUCCIONES TRIBUTARIAS | EVALUACION | ESTADOS UNIDOS
In:
Tax Notes International v. 99, n. 13, September 28, 2020, p. 1723-1742Summary: 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.
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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.
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