Federal fairness to state taxpayers: irrationality, unfunded mandates, and the "salt" deduction. From: Michigan Law Review | Date: March 1, 2008| Author: Galle, Brian | COPYRIGHT 2008 Michigan Law Review Association. This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan.  All inquiries regarding rights should be directed to the Gale Group.Copyright information

By sheer dollars alone, the largest impact of the Alternative Minimum Tax is to deny many taxpayers the deduction for the taxes they paid to their state and local governments under [section] 164 of the Internal Revenue Code. This Article provides a fine-grained analysis of the overall fairness of the state-and-local-tax deduction--and, by implication, the fairness of its partial repeal through the Alternative Minimum Tax. I offer for the first time a close examination of how newly ...