In this talk, Professor Lazar will be discussing some of the changes that President Trump and the Republican Congress have made to the US Tax Code as a result of The Tax Cut and Jobs Act (December 2017). He will focus on one specific provision : the removal of the Tax deduction (in computing US federal income tax) for state Taxes previously paid.
The result of this change to US federal Tax Law has been to place the President and the Republican Congress against the leaders of the wealthiest states (who are all Democrats). Was this intentional ? Or, is this good Tax policy ?
Conférence organisée par l'équipe des Ateliers de droit fiscal, à l'initiative du Professeur Ludovic Ayrault
