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Janelle Fritts Tax Foundation
Expert

Janelle Fritts

Policy Analyst

Janelle Fritts is a Policy Analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Tax Competitiveness Index and is 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

State Sales Taxes in the Post-Wayfair Era

Our new report explores the choices states have made regarding sales taxes following the South Dakota v. Wayfair Supreme Court online sales tax decision heading into calendar year 2020, outlines legal pitfalls states should seek to avoid, and offers up a few best practices for designing reliable, equitable, legally-sound remote sales tax regimes.

58 min read
marriage penalty, marriage tax penalty in their tax brackets,

Does Your State Have a Marriage Penalty?

A marriage penalty is when married couples filing jointly face 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
2019 sales tax holiday, tax-free weeks, tax-free weekends, back-to-school tax-free weeks, back-to-school tax-free weekends

Sales Tax Holidays by State, 2019

If a state must offer a “holiday” from its tax system, it is an implicit recognition that the state’s tax system is uncompetitive.

44 min read