Barroalso estimates tax multipliers based on the effects on GDP of changes inaverage marginal tax rates from federal and state and local income taxes, andsocial security payroll taxes.

Barro从联邦政、州以及各地方的所得税和社会保障工资税得出平均边际税率 * ，他也基于平均边际税率的变化对GDP的影响而估算出税收乘数（tax multipliers）。

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The withholding agent shall, within five days, turn over the tax amount withheld each time to the state Treasury, and submit a report on the income tax withheld to the local tax authority.

扣缴义务人每次所扣的税款，应当于五日内缴入国库，并向当地税务机关报送扣缴所得税报告表。

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The US income tax base excludes:(1) interest on state and local bonds, (2) employer contributions to pension and medical plans, (3) gifts and inheritances.

美国所得税的税基不包括：（1）州和地方债券的利息；（2）雇主向养老金和医疗计划的缴款；（3）赠与和遗产。

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The more dependents you have and the more you pay in state and local income tax, the more likely it is that you will owe the AMT.

FORBES: Magazine Article

This deduction is claimed instead of (not in addition to) the state and local income tax deduction, and is most useful to residents of states, including Florida and Texas, that don't impose their own income taxes.

FORBES: IRS: The Morning After

On the itemized size, the option to deduct state and local sales taxes as opposed to state and local income tax was restored, as was the inclusion of mortgage insurance premiums as part of deductible home mortgage interest.

FORBES: IRS Issues Statement On Tax Legislation, Makes No Promises About Start Of Tax Season