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Tax reform and federal subsidy of the state-local sector
Title
Tax reform and federal subsidy of the state-local sector: Is there a role for state-local tax deductibility?: A conceptual analysis
Date
1985
Summary
This report explains the economic rationales for Federal subsidy of public spending by the State-local sector and evaluates the changes in deductibility of State-local taxes proposed by the Treasury, Bradley-Gephardt, and Kemp-Kasten tax reform plans for consistency with these rationales.

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