id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
taxlaw-6679	Monahan, Amy B.	STATE INDIVIDUAL INCOME TAX CONFORMITY IN PRACTICE: EVIDENCE FROM THE TAX CUTS & JOBS ACT	2020	46	.pdf	application/pdf	24623	967	49	This article explores the practical effects and dynamics of state tax conformity through a novel examination of how states that tightly conformed to the federal individual income tax responded to the recently enacted Tax Cuts and Jobs Act which, for these states, would have both raised state taxes and changed the distribution of state tax burdens. While many scholars acknowledge that there are trade-offs involved in state incorporation of federal tax law, commonly referred to as state tax conformity, the practice enjoys widespread support.	cache/taxlaw-6679.pdf	txt/taxlaw-6679.txt