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Janelle Fritts

Policy Analyst

Janelle Fritts was a Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Business Tax Climate Index and was one of the lead authors of Pro-Growth Tax Reform for Oklahoma. Her work has been cited in The New York Times, the Associated Press, Bloomberg, and numerous state media outlets across the country.

Before joining the Tax Foundation team, Janelle interned at the Mackinac Center for Public Policy, the Reason Foundation, and the Illinois Policy Institute. She graduated from Dordt College (Sioux Center, Iowa) with a bachelor’s degree in English with a writing emphasis and a minor in Chemistry.

Janelle was born and raised in Midland, Michigan, which is near Lake Huron and about halfway up the “mitten.” In her free time, she enjoys rock climbing, hiking, swing dancing, and singing. You’ll also find her rocking out to metal in Roxanne, her bright yellow Celica.

Latest Work

How does your state rank on corporate taxes Compare state corporate tax component on the 2023 State Business Tax Climate Index. Explore 2023 state corporate tax rank by state and year

Ranking State Tax Systems: Corporate Taxes

All corporate income taxes fall on capital investment, but the structure should not make matters worse, and policymakers should take care not to distort investment decisions through the use of targeted incentives for select firms or activities instead of a lower rate for all businesses.

2 min read
north carolina tax competitiveness North Carolina tax reform North Carolina business tax reform

2023 State Business Tax Climate Index

While there are many ways to show how much is collected in taxes by state governments, our Index is designed to show how well states structure their tax systems by focusing on the how more than the how much in recognition of the fact that there are better and worse ways to raise revenue.

129 min read
2022 beer taxes by state beer tax rates including state beer excise tax rates

Comparing Beer Taxes by State, 2022

Tennessee, Alaska, Hawaii, and Kentucky levy the highest beer excise tax rates in the nation. How does your state compare?

2 min read
State marriage penalty, state marriage penalties, does your state have a marriage penalty 2022 state marriage penalty tax impacts

Does Your State Have a Marriage Penalty?

A marriage penalty exists when a state’s income brackets for married taxpayers filing jointly are less than double the bracket widths that apply to single filers. In other words, married couples who file jointly under this scenario have a higher effective tax rate than they would if they filed as two single individuals with the same amount of combined income.

2 min read
2022 State Sales Tax Rates

State and Local Sales Tax Rates, Midyear 2022

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts.

12 min read
section 179 expensing state tax conformity section 168 Oklahoma State Capital Building

Oklahoma Becomes First State in Nation to Make Full Expensing Permanent

Gov. Stitt signed into law a pro-growth bill that will set the state apart from its peers. Other states should look to follow Oklahoma’s example and make full expensing permanent to maintain their competitiveness in an increasingly mobile economy.

3 min read
State Tax Changes Taking Effect July 1, 2022

State Tax Changes Taking Effect July 1, 2022

Although the majority of state tax changes take effect at the start of the calendar year, some are implemented at the beginning of the fiscal year. Fourteen states have notable tax changes taking effect on July 1.

7 min read
Compare state gross receipts taxes by state, Delaware gross receipts tax Nevada gross receipts tax, Ohio gross receipts tax, Oregon gross receipts tax, Tennessee gross receipts tax, Texas gross receipts tax, and Washington gross receipts tax, which states have a gross receipts tax

Does Your State Have a Gross Receipts Tax?

Eliminating state gross receipts taxes would be a pro-growth change to make the tax code better for businesses and consumers. How does your state compare?

4 min read
Missouri flat income tax reform Missouri income tax reform Missouri Should Consider Flat Income Tax in Special Session

Missouri Tax Reform Could Give State Competitive Edge

Tax reform has become a major focus for state legislatures this session, and Missouri lawmakers are tuned in to the action: after adjusting individual income tax triggers in 2021, the legislature is exploring further tax reform options.

6 min read
Georgia income tax cut and reform, including Georgia flat tax legislation

Georgia Makes Strides Toward Tax Competitiveness

Lawmakers can be proud of the steps that they have taken toward a better tax code but should consider revisiting the design of the bill’s tax triggers in order to better accomplish their goal of responsible improvement.

6 min read
Throwback Rules tax map

Does Your State Have a Throwback or Throwout Rule?

While throwback and throwout rules in states’ corporate tax codes may not be widely understood, they have a notable impact on business location and investment decisions and reduce economic efficiency.

3 min read