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
Another Reason to Tax the Rich? States with High Top Tax Rates Doing as Well, if Not Better, than States Without Income Taxes
ITEP updated a 2017 study that examined the economic performance of the nine states with the highest top marginal tax rates compared to the nine states with no state income tax. Economies in states with the highest top marginal rates grew faster. States facing budget shortfalls should first look at raising taxes on those most able to pay (incomes at the top have grown during this economic crisis) before considering harmful budget cuts.
Although the 2017 Tax Cuts and Jobs Act has created a slew of problems, it is now clear that a mass migration of top earners out of higher-tax blue states is not one of them.
Media Mentions view more
The $10,000 cap on state and local tax deductions imposed as part of the 2017 Republican tax law is not…
Critics of state tax credits say the IRS workaround rules were a common-sense effort to address donors double-dipping on tax…