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.
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
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
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
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
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
New York, New Jersey, and Connecticut are pursuing a questionable legal strategy to overturn the cap on a federal tax deduction that benefits the wealthy.
5 min read
California’s plan to circumvent the new state and local tax deduction cap is dubious, but now Illinois, Nebraska, Virginia, and Washington are considering similar plans.
3 min read
As Mississippi policymakers contemplate a lottery, it may be tempting to think of it as free money—new revenue raised without having to adopt a new tax. A better way of thinking about the issue, however, would recognize the lottery for what it is: a regressive form of high implicit taxation.
3 min read
The scramble to restore the full state and local tax deduction for high-income taxpayers has resulted in inventive proposals that, for both legal and practical reasons, are unlikely to succeed.
22 min read
You probably aren’t going to win the Powerball jackpot, but your state already has. Here’s a look at lottery withholding tax rates by state.
2 min read
For policymakers in most states, the fact that the pass-through deduction doesn’t affect AGI should come as a relief. For those in the six states which use federal taxable income as their starting point for conformity, decoupling from the provision is an entirely viable option.
2 min read
In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.
16 min read
If the state and local tax deduction is necessary to prevent double taxation, why don’t states offer a deduction for federal and local taxes?
2 min read
The House and Senate have both passed legislation that would overhaul the federal tax code. Learn about the key differences between the two bills.
7 min read
A brief summary of the most notable provisions of the Senate Tax Cuts and Jobs Act in the form in which it enters the “vote-a-rama.”
3 min read
Here’s how the individual income tax provisions of the amended Senate’s Tax Cuts and Jobs Act would impact individuals and families across the income spectrum.
5 min read