![Missouri corporate tax reform](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_94222911-e1523905630882-300x195.jpeg)
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
![Missouri corporate tax reform](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_94222911-e1523905630882-300x195.jpeg)
![Missouri](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_63977152-e1523453436561-300x200.jpeg)
![Illinois income tax pass-through](https://taxfoundation.org/wp-content/uploads/2018/04/Illinois-2-e1592326861129-300x77.jpg)
Will Illinois Double Down on High Taxes?
Amending the Illinois constitution and adopting a graduated-rate income tax cannot solve the state’s fundamental problems. Instead, it doubles down on an already uncompetitive tax code.
16 min read![IRS State and Local Tax Deduction SALT Workaround, Federal income data, AGI](https://taxfoundation.org/wp-content/uploads/2015/11/IRS-300x157.jpg)
![2021 Kentucky tax reform proposal](https://taxfoundation.org/wp-content/uploads/2018/02/AdobeStock_112835314-e1519846632750-300x200.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/new-york-city-nyc-2-300x200.jpg)
![Pittsburgh Tax, Revenue Ruling Penalizes Capital Investment, PA taxes](https://taxfoundation.org/wp-content/uploads/2018/03/pittsburgh-477769_1920-300x103.jpg)
How an Unexpected Revenue Ruling Penalizes Capital Investment in Pennsylvania, and How Lawmakers Can Fix It
Failure to reverse this newly adverse treatment of capital investment makes it less likely that businesses will invest in Pennsylvania.
15 min read![Georgia tax changes](https://taxfoundation.org/wp-content/uploads/2018/02/AdobeStock_59738640-e1529337013507-300x200.jpeg)
![marriage penalty marriage bonus](https://taxfoundation.org/wp-content/uploads/2018/03/AdobeStock_134252613-e1529336930382-300x125.jpeg)
![California's Corporate Income Tax Rate Would Be Nation's Highest Under ACA 22](https://taxfoundation.org/wp-content/uploads/2018/02/CIT2018-CAscenario-300x268.png)
![Idaho State Capitol](https://taxfoundation.org/wp-content/uploads/2018/02/boise_idaho_capital_dome_government_architecture_states_building-1325080-300x176.jpg)
Idaho Tax Reform Bill Advances
3 min read![Washington State Capital Gains Tax](https://taxfoundation.org/wp-content/uploads/2018/02/AdobeStock_83211482-e1529337149107-300x200.jpeg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/iowa-300x185.jpg)
![State and Local Sales Tax Rates 2018](https://taxfoundation.org/wp-content/uploads/2018/02/State-and-Local-Sales-Tax-Rates-2018-e1592326355841-300x64.jpg)
State and Local Sales Tax Rates, 2018
In addition to state-level sales taxes, consumers also face local sales taxes in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state and local rate.
11 min read![Portland, Oregon](https://taxfoundation.org/wp-content/uploads/2017/01/portland-oregon-300x200.jpg)
Testimony: Oregon Should Consider Decoupling From the Pass-Through Deduction
Oregon’s Legislative Revenue Office anticipates a $40 million revenue loss in fiscal year 2019, for one simple reason: absent legislative action to the contrary, Oregon will adopt the new pass-through deduction, while most other states will not.
3 min read![Pennsylvania](https://taxfoundation.org/wp-content/uploads/2018/02/Pennsylvania-State-Capitol-e1529337139450-300x169.jpeg)
Pennsylvania’s New Penalties on Investment Could Scare off Amazon, Others
While other states are working to promote growth, Pennsylvania is headed in the opposite direction with a policy that dramatically overtaxes investment.
4 min read![Washington State Capital Gains Tax](https://taxfoundation.org/wp-content/uploads/2018/02/AdobeStock_83211482-e1529337149107-300x200.jpeg)
![West Virginia Tangible Personal Property](https://taxfoundation.org/wp-content/uploads/2018/01/AdobeStock_79982112-e1529337171806-300x200.jpeg)
West Virginia Constitutional Amendment Would Roll Back Property Taxes on Machinery and Equipment
Governor Justice’s proposal to roll back West Virginia’s tangible personal property tax, a tax on equipment and machinery, is an opportunity improve the state’s outmoded property tax structure.
4 min read![State Tax Conformity, Revenue, Reform](https://taxfoundation.org/wp-content/uploads/2018/01/AdobeStock_29035574-e1529337185891-300x238.jpeg)
Tax Reform Moves to the States: State Revenue Implications and Reform Opportunities Following Federal Tax Reform
Federal tax reform gives states an opportunity to improve their own tax codes. This study surveys the federal provisions to which states conform, what each state can expect from federal tax changes, and what options are available to them.
58 min read![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
Washington Legislature Considers B&O Tax Surcharge
Legislation introduced in Washington State correctly diagnoses the problem with the state’s B&O tax, but the proposed remedy could use some work.
6 min read