Cole Kellison is a 2026 summer intern with the Tax Foundation’s Center for State Tax Policy.
Savings and investment are essential for individuals’ and families’ financial security and for long-term economic growth. Policymakers should therefore consider reforms that can help mitigate—rather than add to—tax codes’ biases against saving and investment.
5 min read
As the market share of electric vehicles (EVs) on the road grows, the gas tax’s ability to fund road projects and decrease traffic congestion erodes. Both federal and state real tax revenue per vehicle mile traveled has been on a steady decline for decades, creating a fiscal gap for road expenditures even as the demand for road infrastructure improvements has grown.
6 min read
However well-intended they may be, sales tax holidays remain the same as they always have been—ineffective and inefficient.
12 min read
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