Tax cuts are typically couched in economic terms, but they have clear political aims and implications. Much ink has already been spilled on how the Trump tax cuts are designed to undermine blue states and cities. Costs will rise considerably in these already expensive places since residents will no longer be able to deduct their high state and local tax bills and the interest on their mortgages for pricey homes.

In a recent New York Times op-ed, Will Wilkinson of the Niskanen Center argued that t…