88 State Tax Notes 1275 (2018)
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.
Gamage, David and Shanske, Darien, "The Future of SALT: A Broader Picture" (2018). Articles by Maurer Faculty. 2686.