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The Future of Salt

其他書名	A Broader Picture
出版	SSRN, 2018
URL	http://books.google.com.hk/books?id=E4P9zgEACAAJ&hl=&source=gbs_api

註釋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.