Emily Cauble, Itemized Deductions in a High Standard Deduction World, 70 Stan. L. Rev. Online 146 (2017-2018).
Abstract
New tax legislation enacted in December 2017 exacerbates the extent to which various itemized deductions, such as the charitable contribution deduction and the home mortgage interest deduction, disproportionately benefit high income individuals. This essay develops this critique and concludes by suggesting paths for reform that should be considered by a future Congress.
