Jeffrey A. Cooper examines why the Internal Revenue Service’s deduction for state estate taxes seems to have little effect on state tax policy. Read more here.
Subscribe to our Newsletter
"*" indicates required fields
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.