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 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.

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Five Things to Know About the Trump Administration’s New Effort to Deny Tax Credits to Lawfully Present Immigrants

August 19, 2026 • By Carl Davis

Today the Trump administration proposed new regulations seeking to drastically reduce the tax credits that certain immigrant tax filers can claim. The affected credits include the Earned Income Tax Credit (EITC), Additional Child Tax Credit, American Opportunity Tax Credit, and the Adoption Tax Credit. 

More Publications by Carl Davis

Recent Media Mentions

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Business Insider: Inside the Generational Tax Battle Dividing Baby Boomers, Millennials

September 23, 2026 • By Carl Davis

Cuts for boomers, bigger bills for millennials: inside America's new age fight over who pays taxes.

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Video: ITEP's Carl Davis Discusses Failure of Missouri Income Tax Repeal

September 8, 2026 • By Carl Davis

ITEP’s Research Director Carl Davis discusses Missouri’s proposal to eliminate the state income tax and why voters have overwhelmingly rejected it. You can watch the video here and read our analysis here.

More Media Mentions of Carl Davis