Americans like their tax deductions, but mainly because the tax rate to begin with is too high. This same principle holds for the state and local tax (SALT) deduction currently part of the 74,000+ page federal tax code. This deduction seems like a good idea, but Americans would be much better off with this deduction eliminated, and instead given real tax breaks across the board. Fortunately, the GOP tax reform framework released at the beginning of the month does just this.