Institute on Taxation and Economic Policy

Carl Davis

Media Mentions

CNBC: How the Republican Megabill Targets Immigrant FinancesThe Wall Street Journal: The Tax Bill Would Deliver a Big Win for Private Schools – and InvestorsMarketWatch: How Trump Wants to Use the U.S. Tax Code to Crack Down on Undocumented ImmigrantsCBS News: Millions of U.S. Kids Could Lose the Child Tax Credit under GOP Budget Bill, Experts SayNewsweek: Child Tax Credit Could Be Stripped from Millions of ChildrenCNN: Trump’s Big Bill Includes an ‘Unprecedented’ Tax Credit for a National School Voucher Program. Here’s How It Would Work.New York Times: Religious Education Lost at the Supreme Court. But It’s Winning Everywhere Else.NPR: 9 Things to Know about the Big, Private-School Voucher Plan in Republicans’ Tax BillNPR: What to Know About a Federal Proposal to Help Families Pay of Private SchoolMissouri Independent: Missouri Lawmakers Set to Pass Capital Gains Tax Cut with Questions about Its Total CostAxios: The Fiscal Hit from the IRS Sharing Immigration InformationMissouri Independent: Proposed Tax Credit Boost May Be Lucrative for Missouri Anti-Abortion Centers, DonorsEducation Week: How States Use Tax Credits to Fund Private School Choice: An ExplainerCBS News: What Are Tim Walz’s Economic Policies? Here’s a Look at What He’s Done in Minnesota.States Newsroom: Study Says Undocumented Immigrants Paid Almost $100 Billion in TaxesAudio: ITEP’s Carl Davis Talks to Ohio Newsroom About That State’s Upside-Down Tax CodeAudio: ITEP’s Carl Davis Discusses Idaho’s Regressive Tax SystemCBS News: Vermont Wants to Fix Income Inequality by Raising Taxes on the RichAudio: ITEP’s Carl Davis Discusses North Carolina’s Upside-Down Tax CodeMarketWatch: Moving to Florida Might Not Be the Tax Play It’s Cracked Up to Be — Unless You’re LoadedThe Guardian: Forty-Four of 50 US States Worsen Inequality with ‘Upside-Down’ TaxesHuffPost: Most States Have Tax Codes That Are Rigged To Benefit The Wealthy: ReportWall Street Journal: How Will States Pay for Roads When Gas Taxes Evaporate?Forbes: Mapping Billionaire Wealth: Where The Richest Americans Live Now Vs. Two Decades AgoThe Texas Tribune: Why Tax Policy Experts Fear the Texas House Plan to Lower Property Taxes Could Have Dire Ripple EffectsKansas Legislators’ War on the Poor Opens Worrisome New Front: School Vouchers and Tax AvoidanceWall Street Journal: New Jersey Is Latest State to Push Tax Relief Despite Economic UncertaintyWisconsin Examiner: Tax Analyst Says Flat-Rate System Will Benefit Wealthy at the Expense of the MajorityVox: The Ultrarich are Getting Cozy in America’s Tax Havens at Everyone Else’s ExpensePolicy for the People Podcast: Our Labor, Their Fortunes: Billionaires Capture Oregon’s WealthInsider: These Are the Wealthiest US States, According to a New Report — and a Wealth Tax on the Country’s Richest Would Raise $415 BillionYahoo: Handful of States Debate Whether to Tax Forgiven Student LoansWall Street Journal: States Help Business Owners Save Billions in Federal TaxesThe Hill: Pot taxes surpass those from alcohol in legalization statesWVTF Radio: A gas tax holiday may not lead to savings for Virginia driversZero Hedge: American “Super Rich” Feel “Immense Relief” As ‘BBB’ Tax Hikes Are CanceledBloomberg: Super-Rich Americans Feel Relief as Tax Hikes Canceled for NowBloomberg: SALT Debate Forces Rich Americans to Confront Widening Tax GapTax Notes: Looking Ahead: State Tax Policy Trends To Watch Next YearYahoo! Finance: Democrats’ tax plan makes ‘baby steps’ toward racial wealth equityBloomberg: TurboTax Maker Intuit Opts Out of IRS Free File ProgramSacramento Bee: White, Asian families have most to gain if Congress restores tax break Trump capped, report saysMarketplace: Why are some states experiencing a tax revenue surplus?New York Times: Why a $10,000 Tax Deduction Could Hold Up Trillions in Stimulus FundsMarketWatch: Some lower-tax states won big in the 2020 Census count. Are Americans moving to escape the taxman?CNBC: Black, Hispanic Families Would Benefit Less from a SALT Cap Repeal than WhitesForbes: Repealing The Cap On State And Local Tax Deductions Would Widen The Racial Wealth Gap, New Study ShowsThe Hill: Ohio AG Sues Biden Administration Over Pandemic BillNewsweek: This Last-Minute Provision Blocks GOP Govs from Using Stimulus Money to Subsidize Tax CutsLaw360: 3 Questions State Tax Pros Have About The Pandemic Relief LawMinnPost: Is Minnesota’s Tax System Unfair?Marketplace: High-income taxpayers help some states stay above waterThe New York Times: California: Liberal Model or Cautionary Tale?Bloomberg: Vehicle Mile Tax Draws Fresh Attention as Buttigieg Takes PostLaw 360: La. Gov. Won’t Support Gas Tax Hike This Year Due To VirusThe 74: With DeVos Out, Movement for Private School Choice Shifts to State LegislaturesBloomberg Tax: Taxing Tech Giants on Cash-Strapped States’ Agendas in New YearBloomberg: Musk Flees California. He Now Faces a Battle to Escape Its TaxesMarketplace: Could the success of ballot measures to legalize marijuana add pressure for federal legalization?Yahoo! Finance: Salt Cap Isn’t Scaring Away Blue State MillionairesBloomberg: DeVos-Backed School-Choice Groups Hurt by SALT Rules CrackdownPolitico Morning Tax: They’re back, but stalemate continuesLaw 360: State And Local Tax Policy To Watch In The 2nd Half Of 2020Crain’s New York Business: Legalizing Marijuana Can’t Cure Inequality, But It Will Ease Budget CrisisPOLITICO: States Move Cautiously in Contending With Huge Budget GapsPolitico Morning Tax: We Are Shut DownThe Sacramento Bee: Trump has big plans for California highway repair, but no plan to pay for itPolitico: That’s a lot of tax reliefThe Chicago Tribune: Recreational marijuana sales in Illinois generated more than $10 million in tax revenue in JanuaryPolitico: Cloudy Forecast for Tax Law FixesBond Buyer: IRS SALT regulation allows loophole for pass-through businessesPolitico: The Power of SemanticsChicago Tribune: What Happens to the Weed Black Market when Recreational Marijuana Goes Legal Jan. 1? ‘I See It Opening the Door to More Clients,’ One Dealer Says.CNBC: Blue States File Appeal in Legal Battle Over SALT Tax DeductionsPOLITICO: Cannabis was supposed to be a tax windfall for states. The reality has been different.POLITICO: Cannabis Was Supposed to Be a Tax Windfall for States. The Reality Has Been Different.CNBC: New York Judge Dismisses Blue State Suit Over SALT Tax DeductionsNPR: California Says Its Cannabis Revenue Has Fallen Short Of Estimates, Despite GainsPolitico Morning Tax: Moderately ShortHere and Now: The Impact of Company Tax Breaks on CitiesAssociated Press: Oil Unease: Alaska Faces Tough Budget DecisionsChattanooga Times Free-Press: Yet Again, Tennessee Combined State, Local Sales Tax Rates Nation’s HighestFilter: Kamala Harris Cannabis Legalization Bill Is Also About Immigrant JusticePolitico: Taxing the PotAnchorage Daily News: As Alaska’s Budget Uproar Rolls on, a Top Dunleavy Adviser Has Seen It BeforeKCBS: Kamala Harris’ Pot Proposal Would Reduce Tax Revenue, Expert PredictsCNBC: Blue states file suit against IRS over rules on SALT workaroundsBusiness Insider: Gas and Diesel Prices Rose at the Worst Possible Time for Drivers in the US and These States Are Being Affected MostPacific Standard: Developers Aren’t Reporting How They’re Using Tax Incentives Meant for Low-Income AreasKEYE TV: Colorado made $1B in marijuana tax revenue: What could this mean for federal legalization?CNBC: Feds block tax breaks for donating to these charitable state fundsCrain’s Detroit Business: If Whitmer’s Gas Tax Increase Is Dead, Sales Tax on Services, Anyone?Washington Post: Democrats Said a GOP Tax Law Provision Would Devastate Blue States. That’s Not Happening.Minnesota Public Radio: Are Minnesotans Happy with President Trump’s Tax Cuts?Connecticut Post: Pot Tax Rate Key to Driving Down Illegal Market in Conn.Crain’s Detroit: Legal Pot v. Black MarketBloomberg: Tax-the-Rich Fervor Builds in Statehouses After Trump’s Big CutWashington Post: State and Local Tax Laws Are Making the Rich RicherMinneapolis Star-Tribune: Tax Avoidance Might Make Financial Sense, but Is It Fair?Bloomberg: Democrats In the Home of Hedge Funds Are Divided Over Tax Plans Sparing RichNew York Times: Betsy DeVos Backs $5 Billion in Tax Credits for School ChoiceMarketplace: Devos Proposes $5B in Tax Credits for Scholarship DonationsThe Hill: Tech Looks for Lessons From Amazon HQ2 FightPolitico: Let’s Talk Wealth TaxNew York Daily News: Cyber Monday Shopping Deals Blunting by Supreme Court RulingCBS News: Can New York Make Back Its Amazon InvestmentYahoo! Finance: How Trump’s Tax Cuts Hurt the GOP in America’s Wealthy SuburbsThe Hill: IRS Sparks New Fight Over School DonationsPolitiFact: Does Vermont Have the ‘Most Progressive’ Tax System in the Country?The Pitt News: Editorial: Riding High: United States Should Follow Canada’s Pot LegalizationKUOW: Washington State Tops ‘Terrible Ten’ List for TaxesNPR: It’s Been 25 Years Since The Federal Gas Tax Went UpPolitico: Morning TaxPolitico Morning Tax: Let’s Talk SALTEducation Week: How a Proposed Tax Rule Could Hurt School VouchersThe Journal News: Gov. Andrew Cuomo’s Anti-Trump Tax Plan Crumbling in Face of IRS RegulationsPolitico: A SALT Shake upAtlanta Journal Constitution: IRS Proposal Could Hurt Georgia Rural Hospital, School Tax CreditsThe Montgomery Advertiser: IRS Proposes Regulations that Could Impact Alabama Accountability Act DonorsCNBC: Cutting SALT–It Could Be the Last Day for This Tax Saving StrategyBloomberg: New Yorkers Have Four Days to Try to Beat SALT CapWashington Post: New Treasury Proposal Would Stop Attempts to Weaken Tax LawThe Hill: IRS Was Correct to Include Private School Credits in New Tax RegulationsReuters: U.S. Treasury, IRS move to block states dodging tax deduction capPolitico Morning Tax: Still More SALT IntakeThe Hill: Treasury Issues Rules Taking Aim at Blue-State Workarounds to GOP Tax LawCNBC: Upcoming IRS Rules Could Chill These Red-State Tax Credit ProgramsKiplinger: Online Shopping Could Get PricierThe Bond Buyer: Where SALT Workarounds Are Being PromotedUSA Today: Gas Taxes Rise Sunday in Seven States as AAA Projects Record Travel for July 4thBloomberg BNA: Fix’ for Federal Cap on State Tax Deduction? K-12 Tax CreditsWall Street Journal: As Treasury Targets Workarounds to Tax Law, Impact May Extend Beyond High-Tax StatesConsumer Reports: Sales Tax Ruling May Have Limited ImpactNPR: Supreme Court Ruling Means Some Online Purchases Will Cost MoreNew York Times: Supreme Court Widens Reach of Sales Tax for Online RetailersCNBC: Here’s What That Supreme Court Sales Tax Decision Means for YouCNBC: Trump Celebrates Supreme Court Decision that Could Force His Online Store to Collect More TaxesBuffalo News: Sales Tax Ruling Will Help Stores Compete Against Online RetailersMarket Insider: Trump Praises Supreme Court Decision on Sales TaxSpringfield (Mass) Republican: Tax Breaks That Help Students Attend Private School Could Be RepealedCNBC: Donate to charitable funds and nab a tax break in these states — for nowReuters: U.S. Treasury Readies Crackdown on SALT WorkaroundsNew York Times: I.R.S. Warns States Not to Circumvent State and Local Tax CapWashington Times: Treasury Department Warns States over SALT WorkaroundsBloomberg BNA: Federal Tax Law May Spur Business Relocations Among StatesPolitico: Trump Store Collecting Online Sales Tax after CriticismBusiness Insider: The Trump Org Just Quietly Announced It Is Collecting Sales Tax in a New StateBloomberg BNA: Higher Gas Prices May Mean Paying States More in TaxesCNBC: Trump Organization’s Online Store Adds Virginia to Short List of States Collecting Tax on Its Sales, Bringing Total to 3New York Times: The Facts Behind Trump’s Tweet on Amazon, Taxes and the Postal ServiceABC News: President Trump Attacks Amazon in New TweetBloomberg Law: Trump’s Amazon Tweet Comes at Eventful Time for State-Local TaxesDallas Morning News: Texas Was Tougher Than Other States in Dealing with Amazon on Sales TaxesBond Buyer: Why Cities in Some States Aren’t Getting E-Commerce Taxes from AmazonNew York Times: As Amazon Steps Up Tax Collections, Some Cities Are Left OutSeattle Times: As Amazon steps up tax collections, some cities are left outBloomberg BNA: Tax Breaks Plentiful for Second Amazon HQ Even Without BidsNew York Times: When Calling an Uber Can Pay off for Cities and StatesConcord Monitor: NH School Choice Bill Could Create a Tax Shelter for the RichNPR’s All Things Considered: More States Turning To Toll Roads To Raise Cash For InfrastructureCharleston Post-Courier: An Abuse of Charitable Giving?New York Magazine: California, New Jersey, and New York Designing Workarounds to Blunt GOP Tax Bill ImpactThe Fiscal Times: More States Are Turning to Toll RoadsNPR: This Tax Loophole for Wealthy Donors Just Got BiggerPittsburgh Post-Gazette: Tax Changes Could Help Parochial SchoolsNew Republic: Tax Reform to Own the LibsReuters: Millions Would Stop Bothering with Mortgage, Charity and Property Tax DeductionsThe Atlantic: The Big Blue Losers in the GOP Tax PlanBloomberg: Should the Upper Middle Class Take the Biggest Tax Hit?Associated Press: Derided by Critics, Trickle-Down Economics Gets Another TryThe Washington Post (Morning Plum): Tax Plan Favors Trump StatesNew York Times: Republican Tax Plan Puts Corporations over PeopleMarketplace: Key Question on The GOP Tax Plan: What’s Your ZIP code?Fortune: You’re Better off in a State with High Income TaxInternational Business Times: Do Lower Taxes Spur Economic Growth? What Happened In No-Tax StatesReveal: The Fight for Public EducationWashington Examiner: Indiana’s Tax Cuts Haven’t Led to Higher PaychecksThe Epoch Times: Trump Targets Amazon Over Sales Tax and Retail JobsNew York Times: Does Amazon Pay Taxes?New York Times: Questions Emerge Over What Wisconsin Must Give for Foxconn PlantAP: School Voucher Programs Raise Questions about Transparency and AccountabilityThe New York Times: Wisconsin’s Lavish Lure for Foxconn: $3 Billion in Tax SubsidiesRichmond Times-Dispatch: Legislator Proposes Exempting Poorest Virginia Localities from Some TaxesBloomberg BNA: Private School Tax Credits Transform Charitable Incentive Into Profit SchemeUSA Today: Gas Taxes Rise in Seven States As Travelers Hit the Road for July 4 HolidayScripps News Service: Money Diverted from Public Schools?NPR: Leaked Education Budget Has Big CutsNew York Times: In Some States, Donating to Private Schools Can Earn You a ProfitGoverning: Raising the Gas Tax Is No Longer Taboo in Many StatesBloomberg: Trump Study of Gas Tax Could Run Afoul of GOP, Rural VotersThe Fiscal Times: Tax-Free Shopping on Amazon Is OverChristian Science Monitor: After years of fighting states, Amazon makes sales tax standardGas 2.0: Fuel Taxes Likely to Increase in 2017 in States without ElectionsCSP Magazine: Why 2017 Looks Bullish for State Gas-Tax IncreasesAmerican Prospect: How States Turn K-12 Scholarships Into Money-Laundering SchemesReuters: U.S. States See Favorable Conditions for Gas Tax HikesThe Denver Post: 19 states have raised gas taxes since 2013. In Colorado, Republicans want to cut themBloomberg BNA: States Plan Uneasily for Spending, Taxing in Trump’s ShadowBloomberg BNA: Oil States View Taxes Warily in Battling Crude Market DipsNPR: Gas Taxes May Go Up Around The Country As States Seek To Plug Budget HolesBloomberg BNA: Some Private School “Donors” Use Tax Code to Turn Profit

Carl Davis is the research director at ITEP, where he has worked since 2008. Carl 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.

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