![Wyoming business tax competitiveness](https://taxfoundation.org/wp-content/uploads/2019/01/wyoming-e1548714988143-300x188.jpg)
Jared Walczak is Vice President of State Projects at the Tax Foundation. He is the lead researcher on the annual State Business Tax Climate Index and Location Matters, and has authored or coauthored tax reform guides on Alaska, Iowa, Kansas, Louisiana, Nevada, New York, Pennsylvania, South Carolina, West Virginia, and Wisconsin.
Jared’s work is regularly cited in The New York Times, The Wall Street Journal, The Washington Post, Los Angeles Times, Politico, AP, and many other prominent national and state outlets.
He previously served as legislative director to a member of the Senate of Virginia and as policy director for a statewide campaign, and consulted on research and policy development for a number of candidates and elected officials. In his free time, Jared enjoys hiking and has a goal of visiting all 63 national parks.
Latest Work
![Wyoming business tax competitiveness](https://taxfoundation.org/wp-content/uploads/2019/01/wyoming-e1548714988143-300x188.jpg)
![State tax Global Intangible Low-Taxed Income (GILTI)](https://taxfoundation.org/wp-content/uploads/2019/01/Conformity-Maps-07-300x255.png)
GILTI Minds: Why Some States Want to Tax International Income—And Why They Shouldn’t
The new federal tax on Global Intangible Low-Taxed Income (GILTI) is something of a misnomer: it’s certainly global and it’s definitely income, but the rest of it is, at best, an approximation. It’s not exclusively levied on low-taxed income, nor just on the economic returns from intangible property. So what is GILTI, why might states tax it, and what’s the problem with that?
8 min readToward a State of Conformity: State Tax Codes a Year After Federal Tax Reform
States incorporate provisions of the federal tax code into their own codes in varying degrees, meaning that federal tax reform has implications for state revenue beyond any broader economic effects of tax reform.
73 min read![State sports betting tax revenue, sports betting state tax](https://taxfoundation.org/wp-content/uploads/2019/01/baseball-mlb-sports-betting-e1553780331997-300x200.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
Sorry, Washington State: Capital Gains Taxes are Still Income Taxes—But There’s a Better Way
A new, high tax rate on capital gains income would be a risky move for Washington State even if it didn’t face an enormous constitutional challenge.
5 min read![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
![January 1, 2019 state tax changes](https://taxfoundation.org/wp-content/uploads/2018/12/US-Map-e1545325148585-300x225.jpeg)
![trends in state tax policy, 2019 state tax trends](https://taxfoundation.org/wp-content/uploads/2017/12/AdobeStock_53050132-e1529345716705-300x186.jpeg)
Tax Trends Heading Into 2019
In 2019, key trends in state tax policy include reductions in corporate tax rates, updating sales tax systems to include remote online sales, taxes on marijuana and sports betting, gross receipts taxes, and more. Explore our new 2019 guide!
32 min read![South Carolina Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/12/Graphics2-02-300x172.png)
South Carolina: A Road Map For Tax Reform
South Carolina is by no means a high tax state, though it can feel that way for certain taxpayers. The problems with South Carolina’s tax code come down to poor tax structure. Explore our new comprehensive guide to see how South Carolina can achieve meaningful tax reform.
16 min read![Governor Cuomo Concedes that New York’s Tax Code is Uncompetitive, defends Amazon incentive deal, Amazon HQ2 Long Island City New York City](https://taxfoundation.org/wp-content/uploads/2018/11/linkedin-In-Stream_Wide___New-york-tax-e1550172814453-300x158.jpg)
![Lessons from the Amazon HQ2 Tax Break Race Long Island City](https://taxfoundation.org/wp-content/uploads/2018/11/linkedin-In-Stream_Wide___long-island-city-amazon-hq2-new-york-ny-CROP-e1550170960897-300x158.jpg)
![Results of 2018 State and Local Tax Ballot Initiatives 2019 Ballot State Tax](https://taxfoundation.org/wp-content/uploads/2018/11/vote-e1541536629558-300x200.jpg)
Results of 2018 State and Local Tax Ballot Initiatives
Ballot initiatives are often an afterthought on Election Day, but in many states, voters went to the polls to weigh in on significant tax policy questions. Here are the most recent results we’ve compiled for tax-related ballot measures.
5 min read![Ranking Unemployment Insurance Taxes on the 2019 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2018/10/SBTCI-Unemployment-Insurance-300x264.png)
![Local Income Taxes: A Primer](https://taxfoundation.org/wp-content/uploads/2018/10/State-map-300x211.jpeg)
Top State Tax Ballot Initiatives to Watch in 2018
Explore our list of the top state tax ballot measures to watch for throughout the country.
11 min read![taxable income “Who Pays?” Doesn’t Tell Us Much About Who Actually Pays State Taxes](https://taxfoundation.org/wp-content/uploads/2018/10/money-dollar-300x225.jpg)
![Soda tax soda taxes on sugary drinks sugar taxes soda tax](https://taxfoundation.org/wp-content/uploads/2017/01/soda-300x200.jpg)
![Corporate Income Tax Rankings on the 2019 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2018/10/SBTCI-Corporate-Ranking-300x264.png)
![2019 State Business Tax Climate Index](https://taxfoundation.org/wp-content/uploads/2018/09/SBTCI-2019-featured-01-300x287.png)
2019 State Business Tax Climate Index
Our 2019 State Business Tax Climate Index compares each state on over 100 variables including corporate, individual, property, and sales taxes. How does your state rank?
17 min read![Washington Business Tax Structure](https://taxfoundation.org/wp-content/uploads/2017/01/seattle-300x156.jpg)
![marijuana tax, marijuana tax legalization](https://taxfoundation.org/wp-content/uploads/2017/01/cannabis3-300x240.jpg)