Institute on Taxation and Economic Policy (ITEP)

Carl Davis

Research Director

Carl Davis
Areas of Expertise
tax modeling state taxes federal taxes

Carl is the research director at ITEP, where he has worked since 2008. Carl has written on a wide range of issues related to state, local, and federal tax policy. He has advised policymakers and stakeholders on tax policy issues in nearly every state.

Much of his work pertains to revenue estimation and tax incidence analysis, or the study of how tax policy impacts people in different economic circumstances. He has contributed to five editions of ITEP’s flagship Who Pays? report, which measures effective tax rates by income level in every state, and was the project lead on the most recent edition of the study.

Prior to assuming the role of research director, Carl worked as an analyst for ITEP and used its proprietary microsimulation tax model to perform tax incidence and revenue analyses for lawmakers and advocates across the country. Carl also previously worked as part of the State Economic Issues team at AARP. He holds bachelor’s degrees in both economics and political science from Virginia Tech and a Master’s in Public Policy from George Washington University.

 carl at itep.org

Recent Publications

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ITEP Comment on Tax Credit Restrictions for Immigrants

October 6, 2026 • By Carl Davis, Emma Sifre

This proposal would bar a variety of immigrant tax filers from receiving the refunded portion of the Earned Income Tax Credit (EITC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), and Adoption Tax Credit.

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The Impact of Proposed New Tax Credit Restrictions for Immigrant Filers: An Updated Analysis of the DACA Recipient Population

August 26, 2026 • By Carl Davis, Emma Sifre, Erika Frankel

New Treasury Department public regulations would drastically reduce tax credit claims by DACA recipients and their families, among others. We find that 158,000 people in households with at least one DACA recipient will suffer financial harm, and that more than half of the impacted individuals are U.S. citizens.

More Publications by Carl Davis

Recent Media Mentions

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HuffPost: Billionaires Have Tricks To Avoid Paying Their Fair Share Of Taxes. This Ballot Measure Would Change The Game.

October 21, 2026 • By Carl Davis

It would be the first of its kind in the country — and set a new benchmark for other states.

media mention    

MarketWatch: It's Not Just California's Billionaire Tax. Wealth Is on the Ballot in the Midterm Elections

October 21, 2026 • By Carl Davis

Several states are dealing with ballot measures tied to taxing the rich — and there may be even more initiatives on this front in 2028

More Media Mentions of Carl Davis