The Deductibility of State and Local Taxes: Impact Effects by State and Income Class
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This paper provides careful estimates of the impact of removing the deductibility of state and local taxes by state andby income class. We show how deductibility affects marginal and average tax rates for both state and federal tax systems. One striking result is that combined federal income tax and
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美国国家经济研究局创建时间：
1985-10-01
