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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

Electric Vehicle Taxation by US State, 2026

Electric Vehicle Tax Treatment by State, 2026

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
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