Economic Sectionalism, Executive-Centered Partisanship, and the Politics of the State and Local Tax Deduction
Nicholas F. Jacobs examines the partisan implications of the 2017 Tax Cuts and Jobs Act and its reform of the state and local tax deduction. He argues that fundamental changes in the geographic composition of the electorate and the centrality of presidential politics in the party system explain why the Republican Party reduced one of the most unequal features of the U.S. tax code, but chose not to emphasize its egalitarian consequences.
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PRESIDENTIAL SELECTION AND DEMOCRACY
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