You can agrue both sides of the State and local tax deduction.

The only way this is ever going to be "fair" is a flat tax on everything that is deemed a taxable transaction and collected at the source. That can be anything... clothes, food, cars, financial instrument buy/sell/trade, etc. They take it just like a sales tax and you never see it again. There is nothing to file and nothing to get back from the Government.

You want the Ferrari - you pay the tax.

You get Disability checks and make $50k extra selling drugs on the street corner... you want those new Jordan's.... you pay the tax.

You want the Filet Mignon and I get canned Spam. I save... you pay.

Everyone pays something. There is no individual tax payroll or otherwise. Entities can be taxed another way don't care as much about that.