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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Advantaging Affluence: A Distributional Analysis of Missouri HB 798’s Uneven Tax Cuts for Wealth and Work
March 28, 2025 • By Aidan Davis, Carl Davis, Dylan Grundman O'Neill, Eli Byerly-Duke, Matthew Gardner
Missouri House Bill 798 would reduce personal and corporate income tax rates, fully eliminate taxes on capital gains income from sale of assets, and eliminates the state’s modest Earned Income Tax Credit that assists many working people in lower-paid jobs. HB 798 would radically transform Missouri’s income tax code into…
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Tip Exemptions Have No Place in State Income Tax
March 25, 2025 • By Eli Byerly-Duke, Nick Johnson
Creating a special tax break for tipped income – as at least 20 states are considering this spring – would harm state budgets, encourage tax avoidance, and fail to reach the vast majority of low- and middle-income workers.
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.
