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Assessing the Federal Deduction for State and Local Tax Payments

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NBER2008-05-01 更新2025-01-04 收录
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Federal deductibility for state and local taxes constitutes one of the largest tax expenditures in the federal budget and provides a significant source of federal support to state and local governments. Deductibility was restricted in the Tax Reform Act of 1986 by removing the deduction for general

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2008-05-01
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