Eli is a State Analyst who monitors trends in state tax policy and conducts long-term research. His focus is principally on the border South and California. Prior to joining ITEP in 2022, Eli researched spatial economic inequality and local budgets at Brookings Metro with particular attention to local use of federal funds.
Recent Publications
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Pioneer Institute Criticizes ITEP For Not Writing the Paper They Would Have Written
February 25, 2026 • By Eli Byerly-Duke
Voters, lawmakers, researchers, and advocates frequently disagree about ideal tax policy. But the facts here speak for themselves.
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An Analysis of a Potential Reduction in Massachusetts’ Long-Term Capital Gains Tax Rate
January 26, 2026 • By Eli Byerly-Duke, Matthew Gardner
A ballot initiative in Massachusetts has proposed cutting the base rate for nearly all income sources from 5 to 4 percent. In 2026, this would cost the state about $5 billion per year of which $347 million would come from the reduced rate on long-term capital gains.
Recent Media Mentions
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KCUR: Eliminating Missouri’s Income Tax Could Actually Cost You More — Unless You’re Rich
February 19, 2026 • By Eli Byerly-Duke
If the state’s income tax is eliminated, experts anticipate that Missouri’s already regressive tax system would become more so. Households with a yearly income of $65,000 would see a $500 tax increase each year, while households in the top 1% would see an average tax cut of nearly $40,000. Read…
media mention
Audio: ITEP's Eli Byerly-Duke Discusses California's Tax System with Stew Jenkins
January 22, 2025 • By Eli Byerly-Duke
ITEP State Policy Analyst Eli Byerly Duke appeared on the SLO County Public Policy & The Law program on K-News 98.5 to discuss California’s tax system. Listen here.
