000			01570nab a2200277 c 4500
999			_c143504 _d143504
003			ES-MaIEF
005			20210203123337.0
007			ta
008			210203t2020 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aDid the 2017 Tax Reform discriminate against blue-state voters? _c David Altig, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry, and Victor Ye
260			_c2020
500			_aResumen.
504			_aBibliografía.
520			_aThe Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales taxes) deductibility to $10,000. We estimate the TCJA’s differential effect on red- and blue-state taxpayers and the SALT limitation’s contribution to this differential. We find an average increase in remaining lifetime spending of 1.6 percent in red states versus 1.3 percent in blue states. Among the richest 10 percent of households, red states enjoyed a 2 percent increase compared to 1.2 percent in blue states, with the gap driven almost entirely by the SALT deduction limitation.
650		4	_947873 _aSOCIEDADES
650			_aIMPUESTOS _947460
650		4	_aPOLITICA FISCAL _948067
650		4	_aEVALUACION _944020
650		4	_aVOTO _955164
650		4	_aELECCIONES _943408
650		4	_aESTADOS UNIDOS _942888
700	1		_9903 _aAltig, David
773	0		_9164179 _oOP 233/2020/4 _tNational Tax Journal _w(IEF)86491 _x 0028-0283 _gv. 73, n. 4, December 2020, p. 1087-1108
942			_cART