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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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.
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State Tax Dollars Shouldn't Subsidize Federal Opportunity Zones
November 12, 2025 • By Eli Byerly-Duke
The Opportunity Zones program benefits wealthy investors more than it benefits disadvantaged communities.
Recent Media Mentions
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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.
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Sacramento Bee: Is California Really a High-Tax State? New Findings Question That Claim
April 25, 2024 • By Eli Byerly-Duke
Maybe California is not such a high tax state after all — at least for lower income families. “For families of modest means, California is not a high tax state,” says a new study from the Institute on Taxation and Economic Policy, a liberal Washington research group. Read more.
