Assessing the Federal Deduction for State and Local Tax Payments

Gilbert E. Metcalf

NBER Working Paper No. 14023
Issued in May 2008

---- Acknowledgments ----

This paper was prepared for the NBER Conference on Incentive and Distributional Consequences of Tax Expenditures, held at the Hyatt Regency Coconut Point Hotel in Bonita Springs, FL on March 28-29, 2008. I am grateful for help with TAXSIM calculations from Dan Feenberg, for expert RA work from Yoshiyuki Miyoshi, and for helpful comments from Roger Gordon and other conference participants. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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