local governments to show that the way they tax and spend is different in many ways that are relevant to the deduction. When … state and local government revenues are disaggregated, it becomes clear that the “state and local tax deduction” is actually …

The 2017 tax bill put a cap of $10,000 on the deduction for state and local taxes, while retaining existing rules for … charitable donations. It has been suggested that states could enact 100% state tax credits for people who donate money to the … tax returns. I disagree, and argue that under the past and present Tax Code these "donations" would and should be treated …

While the U.S. tax system is progressive, the distribution of government spending makes the overall fiscal system more … progressive than is apparent from tax distributions alone. Using a microdata model we estimate the distribution of federal, state … middle quintile received $1.30, and households in the top quintile received $0.41. Overall, tax payments exceeded government …

actually raise federal tax receipts. The analysis also implies that deductibility is likely to be a more cost-effective way … tax return data in the NBER TAXSIM model to calculate federal tax prices for itemizers and other taxpayers in each state …. The econometric analysis recognizes that the federal tax price is endogenous (because it reflects the state-local spending …