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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Utah Latest State to Make Headway Against Montana Car-Registration Tax Dodge
November 10, 2026 • By Eli Byerly-Duke
Car owners from around the country have for years tried to avoid paying their fees and taxes by titling their cars in Montana under a shell company to avoid sales taxes and fees in their state of residence.
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Missouri Voters Reject Amendment 5 and a Damaging Tax Shift onto Working Families
August 5, 2026 • By Eli Byerly-Duke, Jon Whiten
Yesterday Missouri voters rejected Amendment 5, declining to give lawmakers a blank check to raise or expand sales taxes, something some lawmakers sought to enable enormous income tax cuts for the state’s wealthiest households.
Recent Media Mentions
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WORT FM: Progressive Income Tax Is the Fairest Method of State Revenue
November 2, 2026 • By Eli Byerly-Duke
Today on A Public Affair, Eli Byerly-Duke from the Institute on Taxation and Economic Policy (ITEP) joins Bert Zipperer to discuss how fair the state tax law is in the state of Wisconsin.
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WKRN: Tennessee Lawmakers Push New Legislation to End State Grocery Tax
September 17, 2026 • By Eli Byerly-Duke
Right now, Tennesseans pay a 4% sales tax on groceries, but some lawmakers say new legislation could change that.
