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Is the SALT Cap Progressive?

Dalton Conley writes that the recent tax law’s capping of the state-and-local tax deduction at $10,000 per year is — arguably despite the intent of the law’s Republican drafters — a progressive aspect of the law. He contends that the cap will motivate residents of high-tax states to take more of an interest in the policies of low-tax states. This will benefit the country, he argues, because “yoking the fates of rich states and poor states is better for uniting our extremely divided nation.” Read more here.