Ilya Somin writes that the rationale underlying the recently filed lawsuit by four blue states against the new tax law’s cap on state and local deductions is “extremely dubious.” 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.