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Federal Deductibility of State and Local Taxes : A Test of Public Choiceby Representative Government

Lindsey, Lawrence B. - 1987

This paper considers the impact of federal deductibility on the level and composition of state and local taxes. It also considers the importance of deductibility in determining the vote of state Congressional delegations on the Tax Reform Act of 1986. Particular emphasis should be placed on the...

Persistent link: https://www.econbiz.de/10012476776