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
Sales Taxes and Social Distancing: State and Local Governments May Face Their Steepest Sales Tax Decline Ever
One pressing question is what will an economic downturn in which consumers are anxious, facing job loss, or simply spending their time sheltering in place and not spending money in typical ways, mean for states’ ability to raise revenue?
The COVID-19 novel coronavirus’s effects on public health and economies at all scales are creating a daunting situation for state budgets as well. Lawmakers can choose and prioritize their responses through a straightforward approach similar to that taken by health professionals: marshal and reinforce available resources, triage response options to prioritize the most vital services and most vulnerable people, and enact or strengthen the policies that will help address longer-term issues as well as immediate emergencies.
Media Mentions view more
Crain's New York Business: Legalizing Marijuana Can’t Cure Inequality, But It Will Ease Budget Crisis
My methodology is informed by the work of Carl Davis, research director at the Institute on Taxation and Economic Policy, who…
“This crisis is still in its very early stages,” said Carl Davis of the Institute on Taxation and Economic Policy.…