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

June 16, 2026 • By Carl Davis, Emma Sifre, Erika Frankel

We find that 337,000 people in households with at least one DACA recipient will suffer financial harm, and that nearly two-thirds (66 percent) of the impacted individuals are U.S. citizens.

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Repealing North Carolina's Corporate Tax is an Even Worse Idea Than You Think

June 3, 2026 • By Carl Davis

North Carolina’s corporate tax cuts aren’t an incentive for economic growth. They’re a windfall for multinational companies that happen to sell into our state, regardless of whether they’ve made any meaningful investments here or not.

More Publications by Carl Davis

Recent Media Mentions

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Reuters: Hawaii Considers Gasoline Tax Suspension as Pump Prices Soar

June 11, 2026 • By Carl Davis

Hawaii Governor Josh Green said he is considering pausing the state's gasoline tax as ‌pump prices surge three months into the Iran war.

media mention    

The Guardian: Republicans’ Plan for Zero State Income Tax Could Be ‘Devastating’, Experts Warn

May 18, 2026 • By Carl Davis

A Missouri proposal to eliminate income tax and expand sales tax would result in depleted public funds and higher income inequality in the state. Read more.

More Media Mentions of Carl Davis