The Future of SALT: A Broader Picture
Document Type
Article
Publication Date
2018
Abstract
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.
Recommended Citation
David Gamage and Darien Shanske,
The Future of SALT: A Broader Picture, 88 State Tax Notes 1275
(2018).
Available at: https://scholarship.law.missouri.edu/facpubs/1129