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Published in 2019 at "Journal of Monetary Economics"
DOI: 10.1016/j.jmoneco.2019.04.001
Abstract: The Tax Cut and Jobs Act of 2017 capped state and local tax deductions allowing tax filers to claim only up to $10,000 on their federal tax return. We show that this new cap primarily…
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Keywords:
tax cut;
high productivity;
distribution;
tax ... See more keywords