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dc.contributor.authorAltig, Daviden_US
dc.contributor.authorAuerbach, Alanen_US
dc.contributor.authorHiggins, Patricken_US
dc.contributor.authorKoehler, Darrylen_US
dc.contributor.authorKotlikoff, Laurenceen_US
dc.contributor.authorTerry, Ellynen_US
dc.contributor.authorYe, Victoren_US
dc.date.accessioned2021-04-27T15:55:33Z
dc.date.available2021-04-27T15:55:33Z
dc.date.issued2020-12-01
dc.identifier.citationDavid Altig, Alan Auerbach, Patrick Higgins, Darryl Koehler, Laurence Kotlikoff, Ellyn Terry, Victor Ye. 2020. "DID THE 2017 TAX REFORM DISCRIMINATE AGAINST BLUE-STATE VOTERS?." National Tax Journal, Volume 73, Issue 4, pp. 1087 - 1108. https://doi.org/10.17310/ntj.2020.4.08
dc.identifier.issn0028-0283
dc.identifier.issn1944-7477
dc.identifier.urihttps://hdl.handle.net/2144/42420
dc.description.abstractThe Tax Cuts and Jobs Act of 2017 (TCJA) significantly changed federal income taxation, including limiting SALT (state and local property, income, and sales taxes) deductibility to $10,000. We estimate the TCJA’s differential effect on red- and blue-state taxpayers and the SALT limitation’s contribution to this differential. We find an average increase in remaining lifetime spending of 1.6 percent in red states versus 1.3 percent in blue states. Among the richest 10 percent of households, red states enjoyed a 2 percent increase compared to 1.2 percent in blue states, with the gap driven almost entirely by the SALT deduction limitation.en_US
dc.description.urihttps://ntanet.org/NTJ/73/4/ntj-v73n04p1087-1108-Did-2017-Tax-Reform-Discriminate-against-Blue-State-Voters.html
dc.format.extentp. 1087 - 1108en_US
dc.languageen
dc.language.isoen_US
dc.publisherUniversity of Chicago Pressen_US
dc.relation.ispartofNational Tax Journal
dc.rights© 2019 by David Altig, Alan J. Auerbach, Patrick C. Higgins, Darryl R. Koehler, Laurence J. Kotlikoff, Michael Leiseca, Ellyn Terry, and Yifan Ye. All rights reserved. Short sections of text, not to exceed two paragraphs, may be quoted without explicit permission provided that full credit, including © notice, is given to the source.en_US
dc.subjectFiscal policyen_US
dc.subjectElectionsen_US
dc.subjectTax Cuts and Jobs Acten_US
dc.subjectFederal tax reformen_US
dc.subjectState and local taxesen_US
dc.subjectLift-cycle modelen_US
dc.subjectEconomicsen_US
dc.subjectAccounting, auditing and accountabilityen_US
dc.subjectLawen_US
dc.titleDid the 2017 tax reform discriminate against blue-state voters?en_US
dc.typeArticleen_US
dc.identifier.doi10.17310/ntj.2020.4.08
pubs.elements-sourcecrossrefen_US
pubs.notesEmbargo: Not knownen_US
pubs.organisational-groupBoston Universityen_US
pubs.organisational-groupBoston University, College of Arts & Sciencesen_US
pubs.organisational-groupBoston University, College of Arts & Sciences, Department of Economicsen_US
pubs.publication-statusPublisheden_US
dc.description.oaversionAccepted manuscript
dc.identifier.mycv584655


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