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Tax Foundation Staff

Abir Mandal

Senior Policy Analyst

Abir Mandal is a Senior Policy Analyst at the Tax Foundation, focused on state tax policy.

Dr. Mandal holds a PhD in economics from Clemson University, where he focused on economic growth and development, trade, and econometrics.

Prior to the Tax Foundation, he was an assistant professor of economics at the University of Mount Olive, in North Carolina, which followed faculty and research positions at the University of Kansas. His work has been published in various journals as well as non-academic outlets.

Born and brought up in New Delhi, India, Dr. Mandal now lives outside Raleigh, NC, with his two cats that have moved all around the country with him. When he is free, he prefers to spend time at the gym, the gun range, and exploring quaint coffee shops and bourbon bars around the Research Triangle Park with friends.

Latest Work

ARPA tax mandate American Rescue Plan Act state tax cuts

ARPA’s Tax Mandate Ruled Unconstitutional by Appellate Court

The Fifth Circuit has affirmed states’ authority over their respective tax policies and has asserted that the offset clause—often called the “Tax Mandate”—of the American Rescue Plan Act (ARPA) has enough fiscal impact on a state’s budget so as to be coercive, as opposed to incentivizing.

5 min read