Areas of ExpertiseDynamic 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. Mr. Davis 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 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. He also recently began investigating private school tax credits. His research helped reveal the profitable tax shelters that these credits have created for some upper-income donors to private schools.
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 @carlpdaviscdavis @ itep.org
Recent Publications and Posts view more
An ITEP analysis reveals that four states would see their residents pay more in aggregate federal personal income taxes under the House’s Tax Cuts and Jobs Act. While some individual taxpayers in every state would face a tax increase, only California, New York, Maryland, and New Jersey would see such large increases that their residents’ overall personal income tax payments rise when compared to current law.
In a story published yesterday evening, Politico reported that House leaders have been “working to create customized data models” to show lawmakers that their constituents will not face a tax increase under the tax bill being debated in the House. On this point, House leaders have taken on an impossible task.
Media Mentions view more
And maybe they should. Higher taxes on the upper middle class make sense to some liberal tax experts—but only if…
In the view of Carl Davis, research director at the left-leaning Institute on Taxation and Economic Policy, the track record…