Nevermind, it seems that states are actually trying this work-around (at least NY has introduced something in that direction): https://papers.ssrn.com/sol3/pap

Nevermind, it seems that states are actually trying this work-around (at least NY has introduced something in that direction): https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3089423 https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3089423 The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation III. STATE GOVERNMENT RESPONSES TO THE SALT DEDUCTION CAP B. Increased Use of Payroll Taxes