By Eric Boehm, includes “… There's nothing inherently wrong with cutting taxes, of course, and the wealthy already pay a disproportionately large share to the federal government. But the SALT deduction is problematic on libertarian grounds … Wealthy residents of California or New York who want to pay less in taxes should move to a lower-tax state or vote for politicians who will cut taxes—not have their tax bills subsidized by residents of other places. It's also bad policy because the SALT deduction effectively serves as a subsidy for state governments that impose high taxes.”