... it, believe that even though it looks like a benefit, we should also take into account whether or not taxpayers is going to take advantage of this so called "choice". As pointed out earlier, only people who are taking an itemized deduction could be entitled to choose among state and general sales taxes or state and local income taxes, which means that people who elect to use the standard deduction will not going to be affected by that law. In 2002, out of 130 million tax filers only 46 million chose to itemize their deduction that means in the 2002 tax year 84 millions taxpayers took the standard deduction (foot point needed). To elaborate, only about 33% of taxpayers will be able to explore that option and this percentage will further diminishes as we will explain later in the paper. Keeping all receipt, who does that? Out of the 33 ...

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