| 000 | 01059nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c143055 _d143055 |
||
| 003 | ES-MaIEF | ||
| 005 | 20201020130724.0 | ||
| 007 | ta | ||
| 008 | 201020t2020 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | _aeng | ||
| 100 | 1 |
_968500 _aZhang, Alex |
|
| 245 | 4 |
_aThe state and local tax deduction and fiscal federalism _c by Alex Zhang |
|
| 260 | _c2020 | ||
| 500 | _aDisponible también en formato electrónico. | ||
| 500 | _aResumen. | ||
| 520 | _aIn 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. | ||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aREDUCCIONES TRIBUTARIAS _948221 |
|
| 650 | 4 |
_aEVALUACION _944020 |
|
| 650 | 4 |
_aESTADOS UNIDOS _942888 |
|
| 773 | 0 |
_9163594 _oOP 138-Bis/2020/99/13 _tTax Notes International _w(IEF)124525 _x 1048-3306 _gv. 99, n. 13, September 28, 2020, p. 1723-1742 |
|
| 942 | _cART | ||