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 @carlpdaviscarl at itep.org
Recent Publications and Posts view more
The nation is currently engaging in serious discourse about how to expand economic opportunity and remedy income inequality via the federal tax code. State tax systems are also important and have a dismal effect on the growing economic divide. In a new report, Fairness Matters: A Chart Book on Who Pays State and Local Taxes, we further parse our Who Pays? data.
Many state governments are struggling to repair and expand their transportation infrastructure because they are attempting to cover the rising cost of asphalt, machinery, and other construction materials with fixed-rate gasoline taxes that are rarely increased.
Media Mentions view more
State and local taxes effectively redistribute national income from the poor to the very rich, according to data released this…
One feature of sales taxes is that they cost lower-income people a bigger chunk of what they take in than…