Anmerkungen:
In: State Tax Notes, Vol. 88, No. 13, 2018
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments June 25, 2018 erstellt
Beschreibung:
In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. We argue that the structure of the new cap is not consistent with any theory as to what the SALT deduction is or should be. In canvassing these theories, we further evaluate how future reforms to the SALT deduction might proceed