Liz Farmer considers whether the Internal Revenue Service can legally stop states from implementing workarounds of the state-and-local tax deduction cap put in place by the new federal tax law. Read more here.
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The Center for the Study of Federalism is a nonpartisan, interdisciplinary research and education institution dedicated to supporting and advancing scholarship and public understanding of federal theories, principles, institutions, and processes as practical means of organizing power in free societies. Among other things, the Center publishes Publius: The Journal of Federalism and provides grants for scholarly research on federalism.