Open AccessFiscal Federalism and the Deductibility of State and Local Taxes under the Federal Income Tax
Author(s) -
Louis Kaplow
Publication year - 1996
Publication title -
virginia law review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.354
H-Index - 54
eISSN - 1942-9967
pISSN - 0042-6601
DOI - 10.2307/1073520
Subject(s) - fiscal federalism , federalism , economics , state (computer science) , state income tax , income tax , public economics , economic policy , tax reform , political science , market economy , law , politics , decentralization , algorithm , computer science
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