Publications
Research, analysis, books, articles, and commentary on state and local tax and fiscal policy.
Proposition 40’s Greatest Challenges Begin After Election Day
Sound Policies, Not Subsidies: Data Center Equipment Tax Exemptions
The Economics of Cutting Massachusetts’ Income Tax
Replacing the Irreplaceable: Analyzing Revenue Alternatives for Ohio Property Taxes
Rent Control Raises Taxes on Homeowners
Mid-Year Movers and the California Wealth Tax
Mid-Year Movers and the California Wealth Tax
Proposition 2 ½: Keeping Property Taxes Low Since 1980
Ongoing State Tax Revenue Implications of the 2026 California Billionaire Tax Act
Reform Michigan Unemployment Insurance
Mamdani’s Tax Proposals Are All Wrong for New York State
Ongoing State Tax Revenue Implications of the CA Wealth Tax
State Taxation of Data Centers
States Don’t Need to Penalize R&D to Preserve Corporate Tax Revenue
There’s No Good Way to Pay for Property Tax Repeal
State Tax Implications of the One Big Beautiful Bill Act
New Federal Tax Change Will Make the Mountain West Less Competitive
Trump Bill, Tariffs Could Deal a Double Blow to Tax-Cutting States
North Carolina’s Current Tax Triggers Endanger Future Reform
Nebraska Property Tax Relief After LB 34