Did the 2017 Tax Reform Discriminate against Blue State Voters?
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NBER Working Paper No. 25770
---- Acknowledgments ----
The views expressed here are those of the authors and not necessarily those of the Federal Reserve Bank of Atlanta, the Federal Reserve System, or the National Bureau of Economic Research. Any remaining errors are the authors’ responsibility.
---- Disclosure of Financial Relationships for Darryl R. Koehler ----
Darryl Koehler works for Economic Security Planning, Inc. and is also a minority share holder.
---- Disclosure of Financial Relationships for Laurence J. Kotlikoff ----
The terms under which Economic Security Planning, Inc. have provided its core software for use in this study, namely on a zero-cost basis, have been reviewed and approved by Boston University in accordance with its conflict of interest policy. Laurence Kotlikoff is the principal shareholder of Economic Security Planning, Inc. His son and sister work for the company and are also shareholders. Economic Security Planning, Inc. could potentially benefit were individuals or organizations to read this study and pay the company to do related research on, for example, their favored tax reforms.