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Publications

Research, analysis, books, articles, and commentary on state and local tax and fiscal policy.

North Carolina’s Current Tax Triggers Endanger Future Reform
Paper · Carolina Leadership Coalition · 2025
Nebraska Property Tax Relief After LB 34
Paper · NE Chamber Foundation / Tax Foundation · 2025
Confronting the New Property Tax Revolt
Paper · Tax Foundation · 2024
Modernizing State Sales Taxes: A Policymaker’s Guide
Paper · Tax Foundation · 2024
Property Tax Policy and Housing Affordability
Paper · National Tax Journal · 2024
Axing the Property Tax, Explained
Article · The Dispatch · 2023
The Ways of Paradox: What Renders a Contribution Deductible?
Article · Columbia Journal of Tax Law · 2023
Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?
Article · Tax Notes State · 2023
The Perils of the MTC’s Digital Products Tax Push
Article · Tax Notes State · 2023
Washington’s New Income Tax Is Constitutional, Provided You Ignore the Constitution
Article · National Review · 2023
Economic Implications of an Alaska Income Tax or Its Alternatives
Paper · Alaska Policy Forum / Tax Foundation · 2022
States Consider Digital Taxes Amidst Conflicting Rationales
Blog Post · Tax Foundation · 2022
Worse Than Advertised: The Legal and Economic Pitfalls of Maryland’s Digital Advertising Tax
Paper · Tax Foundation · 2021
South Carolina: A Road Map for Tax Reform
Book · SC Chamber Foundation / Tax Foundation · 2018
Pennsylvania: A 21st Century Tax Code for the Commonwealth
Book · PA Chamber / Tax Foundation · 2018
Iowa Tax Reform Options: Building a Tax System for the 21st Century
Book · Future of Iowa Foundation / Tax Foundation · 2016

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