Cross Cutting Research
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January 15, 2025 Nick Johnson
Nick serves as a Senior Fellow with ITEP’s state and local policy teams. He brings three decades of expertise in state and local tax policy to advance economic justice and… -
February 12, 2023 Michael Ettlinger
Michael is a senior fellow at the Institute on Taxation and Economic Policy. He is also a senior fellow with the Carsey School of Public Policy at the University of… -
August 18, 2021 Brakeyshia Samms
Brakeyshia researches and writes about tax policies to inform the public and supports advocates and policymakers with analyses to help secure equitable tax policies, sound fiscal practices, and policy solutions that remedy historical injustices.
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April 21, 2017 Matthew Gardner
Matt is a senior fellow at ITEP where he has worked since 1998. He previously served as ITEP’s executive director from 2006 to 2016. Mr. Gardner’s work focuses on federal, state and local tax systems, with a particular emphasis on the impact of tax policies on low- and moderate-income tax payers. He uses ITEP’s microsimulation model to produce economic projections and analyses on the effects of current and proposed federal and state tax and budget policies.
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April 21, 2017 Carl Davis
Carl is the research director at ITEP, where he has worked since 2008. As ITEP’s research director, Carl is responsible for exploring new and emerging trends in tax policy. In this role, he has authored reports on proposals to legalize and tax cannabis sales, to implement vehicle-miles-traveled taxes, to update the tax treatment of the “gig economy,” and to improve the enforcement of sales taxes as they relate to online shopping. Carl has also conducted extensive research into private school tax credits. That research helped reveal the profitable tax shelters that these credits created for some upper-income donors to private schools and contributed to the creation of a new IRS regulation cracking down on those shelters.