Blue States are Not Wrong to Want to Restore the Deduction for State and Local Taxes

Richard Reeves and Christopher Pulliam had a New York Times column complaining that Democrats want to restore the full deductibility for state and local income taxes, which was ended with the 2017 tax cut bill. They claim, rightly, that the vast majority of this deduction goes to rich people.

While that is true, the point is that ending the deduction means that rich people in blue states now face much higher tax rates. This gives them more incentive to not live in blue states. To get an idea o...