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  • Gilbert E. Metcalf, Economic Analysis of Tax Expenditures (National Tax Journal 64 (2.2), 2008), chap. 6, https://www.nber.org/books-and-chapters/economic-analysis-tax-expenditures/assessing-federal-deduction-state-and-local-tax-payments.

Published From Paper

- Working Paper
Federal deductibility for state and local taxes constitutes one of the largest tax expenditures in the federal budget...

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