The Future of Salt: A Broader Picture

4 Pages Posted: 16 Aug 2018

See all articles by David Gamage

David Gamage

Indiana University Maurer School of Law

Darien Shanske

University of California, Davis - School of Law

Date Written: June 25, 2018

Abstract

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.

JEL Classification: K34

Suggested Citation

Gamage, David and Shanske, Darien, The Future of Salt: A Broader Picture (June 25, 2018). State Tax Notes, Vol. 88, No. 13, 2018. Available at SSRN: https://ssrn.com/abstract=3225203

David Gamage (Contact Author)

Indiana University Maurer School of Law ( email )

211 S. Indiana Avenue
Bloomington, IN 47405
United States

HOME PAGE: http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

Darien Shanske

University of California, Davis - School of Law ( email )

400 Mrak Hall Dr
Davis, CA CA 95616-5201

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