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Tax Foundation Staff

Cole Kellison

Cole Kellison is a 2026 summer intern with the Tax Foundation’s Center for State Tax Policy.

Latest Work

Sales tax holidays by state, 2026

Sales Tax Holidays by State, 2026

However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.

12 min read
deberarr, AdobeStock

Can New York City Tax Itself Out of Traffic?

NYC’s congestion tolling has reduced congestion, raised money for the MTA, and sped up vehicles in the city. Its success has inspired proposals for congestion tolling in other major US cities, like Los Angeles and Washington, DC.

4 min read