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Did the 2017 Tax Reform Discriminate against Blue State Voters?

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NBER2019-04-01 更新2025-01-04 收录
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The Tax Cut and Jobs Act of 2017 (TCJA) made significant changes to corporate and personal federal income taxation, including limiting the SALT (state and local property, income and sales taxes) deductibility to $10,000. States with high SALT tend to vote Democratic. This paper estimates the

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2019-04-01
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