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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

2020 state gas tax rates, 2020 state fuel excise taxes, 2020 state gas tax rates by state, 2020 gas taxes

State Gasoline Tax Rates as of July 2020

California pumps out the highest tax rate of 62.47 cents per gallon, followed by Pennsylvania (58.7 cpg), Illinois (52.01 cpg), and Washington (49.4 cpg).

2 min read
state sales tax holiday, tax-free weekend, sales tax holiday weekend

Sales Tax Holidays: Politically Expedient but Poor Tax Policy, 2020

In the midst of the coronavirus crisis, some states are hoping that a sales tax holiday might help restart struggling industries by stimulating the economy. However, sales tax holidays can mislead consumers about savings and distract from genuine, permanent tax relief.

45 min read

New Jersey Considers Bonds Paid for by Statewide Property Tax

As New Jersey lawmakers grapple with reduced revenues due to the coronavirus pandemic, they have turned to an unusual solution: the issuance of bonds that would be repaid, if necessary, through temporarily higher sales and property taxes.

2 min read
state vapor taxes, vaping taxes by state, vape taxes by state, state vapor taxes, vapor taxes in your state

How High Are Vapor Taxes in Your State?

Many states may be looking toward vapor and other excise taxes to fill budget holes caused by the coronavirus crisis. While those areas may represent untapped revenue sources for many states, taxing those activities is unlikely to raise much revenue in the short term.

2 min read

Louisiana Considers Temporary Suspension of Part of Corporation Franchise Tax

State recovery plans should lessen the burden on businesses by shifting from capital stock taxes and other taxes that are charged regardless of profitability. Louisiana does well to target its Corporation Franchise Tax, a burdensome tax that would target businesses that may already be struggling.

2 min read
2020 state individual income tax reliance 2020 state income tax reliance

To What Extent Does Your State Rely on Individual Income Taxes?

While the current crisis has caused consumption to drop dramatically, it is generally true that income taxes are more volatile than consumption taxes in an economic downturn and income taxes tend to be more harmful to economic growth than consumption taxes and property taxes.

3 min read
Business tangible personal property tax, business inventory tax, Alaska business tangible personal property tax, Texas business tangible personal property tax, Oklahoma business tangible personal property tax, Arkansas business tangible personal property tax, Louisiana business tangible personal property tax, Mississippi business tangible personal property tax, Georgia business tangible personal property tax, Kentucky business tangible personal property tax, West Virginia business tangible personal property tax, Virginia business tangible personal property tax, Maryland business tangible personal property tax, Michigan business tangible personal property tax, Massachusetts business tangible personal property tax, Vermont business tangible personal property tax

Does Your State Tax Business Inventory?

Inventory taxes are levied regardless of whether a business makes a profit, adding to the burden of businesses already struggling to stay afloat.

2 min read
State franchise tax, state franchise taxes, state capital stock tax, state capital stock taxes, Wyoming capital stock tax, Nebraska capital stock tax, Oklahoma capital stock tax, Arkansas capital stock tax, Louisiana capital stock tax, Mississippi capital stock tax, Tennessee capital stock tax, Alabama capital stock tax, Georgia capital stock tax, South Carolina capital stock tax, North Carolina capital stock tax, Illinois capital stock tax, New York capital stock tax, Delaware capital stock tax, Connecticut capital stock tax, Massachusetts capital stock tax

Does Your State Levy a Capital Stock Tax?

As many businesses may need time to return to profitability after this crisis, states should prioritize reducing reliance on capital stock taxes, and shift toward more neutral forms of business taxation.

4 min read

Louisiana Can Look to Tax Reform for Aid in a Post-Coronavirus Recovery

As states look for a path out of these fiscally troubling times, Louisiana has several options for aspects of its tax code to promote economic recovery and growth. The Pelican State’s federal deductibility, Corporation Franchise Tax, and sales tax structure present opportunities for beneficial tax reform in the wake of the coronavirus crisis.

3 min read
Which states have a gross receipts tax? State gross receipts tax, state gross receipts tax, Washington state gross receipts tax, Washington gross receipts tax, Oregon gross receipts tax, Nevada gross receipts tax, Texas gross receipts tax, Tennessee gross receipts tax, Ohio gross receipts tax, Delaware gross receipts tax

Does Your State Have a Gross Receipts Tax?

While it’s unclear how soon state economies may be able to fully open again, it’s not too early for states to consider how they can remove barriers to businesses & consumers resuming activity.

3 min read
state pensions. How well-funded are pension plans in your state? State public pension funding, state pension plan funding, pension plan crisis, pension plan underfunded

How Well-Funded Are Pension Plans in Your State?

The current crisis highlights the cost of underfunding pensions in years of economic growth. Twenty states have pension plans that were less than two-thirds funded, and five states had pension plans that were less than 50 percent funded.

3 min read