Effects of The Tax Cuts And Jobs Act on State Individual Income Taxes

This article considers how the changes in the federal tax code will affect states whose tax codes link to the federal tax code. The article first summarizes the different parts of the federal code state tax codes link to, most importantly by linking to the definition of income. The article then desc...

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Veröffentlicht in:	Washington University journal of law and policy 2019-06, Vol.58, p.205
Hauptverfasser:	Huffer, Erin, Iselin, John, Sammartino, Frank, Weiner, David
Format:	Artikel
Sprache:	eng
Schlagworte:	Income taxes Laws, regulations and rules Personal income tax State taxation State taxes Tax cuts Taxation
Online-Zugang:	Volltext
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