Abir Mandal is a Senior Policy Analyst with the Tax Foundation’s Center for State Tax Policy, where he conducts research on state tax competitiveness, business taxation, and property tax structure. He co-authors the State Tax Competitiveness Index, the Tax Foundation’s flagship annual study ranking the tax systems of all 50 states. His empirical research analyzes how state tax structures shape interstate migration of households and capital, as well as local government finance.
Mandal’s peer-reviewed academic work has appeared in The Journal of Private Enterprise, the Journal of Economics and Finance, and the Journal of Applied Business and Economics. His research on property tax reform—including the case for levy limits over assessment caps—has been cited in legislative deliberations in Iowa, Hawaii, and Rhode Island, and he has provided expert testimony before the North Carolina General Assembly. He has authored analysis in Tax Notes and MarketWatch, and his research and commentary have been cited by academics, practitioners, and journalists in outlets including The New York Times, the New York Post, and Bloomberg Tax. He is a frequent commentator on state tax policy in national media and has presented his findings at tax policy conferences across the country. He resides in Raleigh, NC.
The five states with the highest average combined state and local sales tax rates are Louisiana (10.13 percent), Tennessee (9.61 percent), Washington (9.57 percent), Arkansas (9.48 percent), and Alabama (9.46 percent).
8 min read
Policies that increase the tax burden on high earners makes states less competitive, increase revenue volatility, discourage investment, and risk accelerating outmigration of talent and capital. Many top-earners are already leaving high-tax states for Florida, North Carolina, and other low-tax jurisdictions.
9 min read
A new bill introduced in the Minnesota House seeks to tax non-real assets, imposing an annual tax of 1 percent on “taxable wealth” exceeding $10 million for individuals and trusts from tax year 2026 onward.
6 min read
A pair of bills introduced in the Minnesota House—HF 3954 (overtime) and HF 3955 (tips)—would further erode the state’s tax climate by exempting certain overtime pay and tip income from Minnesota’s income tax.
5 min read
Millions of Americans, along with significant amounts of income and economic activity, are moving from high-tax states to those with more competitive tax systems and lower overall costs of living.
8 min read
New York City’s proposed “pied-à-terre” tax surcharge on second homes valued at over $5 million would impose higher costs for residents, reduce investment, and dim economic prospects.
When evaluating property tax reform options in North Carolina, only changes that restore balance—without distorting investment or shifting costs unfairly—will ensure the state’s local tax system supports, rather than hinders, continued prosperity.
8 min read
New Mexico’s SB 151 decouples from the OBBBA’s full expensing provision, making the state’s tax climate less competitive.
4 min read
Although New York’s 2027 budget proposal avoids tax increases on income, sales, and property taxes, it is full of policy proposals that threaten the long-run integrity of the state’s finances and harm New York taxpayers.
5 min read
As a result of state-level reforms, the expansion of the sales tax base, and rising property valuations, North Carolina’s local governments have seen remarkable revenue growth in recent years.
13 min read
Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for nearly a quarter of combined state and local tax collections.
18 min read
Though politically popular, “no tax on tips and overtime” is a short-sighted gimmick that risks derailing West Virginia’s path to prosperity.
Forty-four states levy a corporate income tax, with top rates ranging from a 2 percent flat rate in North Carolina to an 11.5 percent top marginal rate in New Jersey. Four states—Georgia, Nebraska, North Carolina, and Pennsylvania—reduced their corporate income tax rates effective January 1, 2026.
5 min read
Public Law 86-272’s vague language, limited scope, and failure to evolve with modern commerce has rendered it increasingly ineffective, burdening businesses with heightened litigation and compliance challenges.
26 min read
Delaware Governor Matt Meyer’s proposal to decouple from the full expensing provision of the OBBBA would make the state’s tax code less friendly toward investment and undermine long-term growth.
5 min read
While the Council of DC is right to consider decoupling its tax code from several revenue-reducing provisions in the OBBBA, they should maintain conformity with the business expensing reforms that are strongly pro-growth, better align with sound tax principles, and primarily change the timing of revenues.
4 min read
The State Tax Competitiveness Index enables policymakers, taxpayers, and business leaders to gauge how their states’ tax systems compare. While there are many ways to show how much state governments collect in taxes, the Index evaluates how well states structure their tax systems and provides a road map for improvement.
122 min read
Alabama’s 2025 legislative session mostly demonstrates a commitment to pro-growth tax policies that enhance competitiveness and reduce compliance burdens.
4 min read
Political popularity isn’t always a reliable gauge of sound policy—and that’s certainly true of President Donald Trump’s idea to eliminate taxes on tips, bonuses, and overtime pay.
By implementing a more sophisticated and nuanced trigger system for its tax reduction goals, North Carolina can sustain its trajectory toward lower tax rates, reinforce its reputation as a business-friendly state, and ensure long-term fiscal stability in an ever-changing economic landscape.
4 min read