Areas of Expertisecannabis taxes dynamic scoring e-commerce taxes education tax credits emerging trends in state tax policy state and federal gas tax supply-side economics
Carl is the research director at ITEP, where he has worked since 2008. Carl works on a wide range of issues related to both state and federal tax policy. He has advised policymakers, researchers, and advocates on tax policy issues in nearly every state. Much of his work relates to the link between taxes and economic growth, and the shortcomings of dynamic scoring and supply-side economic theories.
Carl is a leading expert on the funding of transportation infrastructure. His analyses of state and federal gas tax policy have helped to illuminate why the nation’s infrastructure revenues are insufficient, and how gas taxes could be reformed to improve their long-run sustainability.
As ITEP’s research director, Carl is responsible for exploring new and emerging trends in tax policy. In this role, he has authored reports on proposals to legalize and tax cannabis sales, to implement vehicle-miles-traveled taxes, to update the tax treatment of the “gig economy,” and to improve the enforcement of sales taxes as they relate to online shopping.
Carl has also conducted extensive research into private school tax credits. That research helped reveal the profitable tax shelters that these credits created for some upper-income donors to private schools and contributed to the creation of a new IRS regulation cracking down on those shelters.
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.
Follow Carl on Twitter @carlpdaviscarl at itep.org
Recent Publications and Posts view more
Many state lawmakers see any economic challenge as an excuse to cut taxes and in 2022, some are citing inflation…
In 2021, the 11 states that allowed legal sales within their borders raised nearly $3 billion in cannabis excise tax revenue, an increase of 33 percent compared to a year earlier. While the tax remains a small part of state budgets, it’s beginning to eclipse other “sin taxes” that states have long had on the books.
Media Mentions view more
"That's logical from any individual state's perspective, but in the big national scheme of things, it's hard to see how…
The report, from the Institute on Taxation and Economic Policy, found the 11 states where marijuana is legal pulled in…