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The sixth edition of Who Pays does not include the impact of the federal deduction for state and local taxes (SALT) because policy changes in the 2017 federal Tax Cuts and Jobs Act temporarily limited the extent to which the SALT deduction functions as a generalized offset of state and local taxes.

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"We think when people are in the process of becoming addicted, their brains form these new connections." It is not clear what the practical significance of "these new connections" might be, since Gilman et al

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