The Deductibility of State and Local Taxes: Income Measurement, Tax Expenditures and Partial, Functional Deductibility

Authors

Edward A. Zelinsky, Benjamin N. Cardozo School of LawFollow

Publication Date

Spring 1987

Journal

American Journal of Tax Policy

Volume

6

Issue

1

First Page

9

Last Page

50

Publisher

American College Of Tax Counsel

Keywords

Economic Development, Taxation--Transnational, Taxation, Income Taxation

Disciplines

Law | Taxation-Transnational | Tax Law

Recommended Citation

Edward A. Zelinsky, The Deductibility of State and Local Taxes: Income Measurement, Tax Expenditures and Partial, Functional Deductibility, 6 Am. J. Tax Pol'y 9 (1987).
https://larc.cardozo.yu.edu/faculty-articles/907