![The Missouri Capitol Building where legislatures passed Missouri’s 2014 tax package.](https://taxfoundation.org/wp-content/uploads/2017/01/Missouri-e1591820861459-300x138.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
![The Missouri Capitol Building where legislatures passed Missouri’s 2014 tax package.](https://taxfoundation.org/wp-content/uploads/2017/01/Missouri-e1591820861459-300x138.jpg)
![Ohio Commercial Activity Tax](https://taxfoundation.org/wp-content/uploads/2017/09/AdobeStock_96691643-e1529349382616-300x83.jpeg)
Ohio’s Commercial Activity Tax: A Reappraisal
The Ohio Commercial Activity Tax, a 0.26 percent tax on business gross receipts above $1 million, is a throwback to an earlier era of taxation, bringing back a tax type that had been in steady retreat for nearly a century.
34 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/texas-300x150.jpg)
![West Virginia road construction 5 percent fee](https://taxfoundation.org/wp-content/uploads/2017/08/AdobeStock_95426986-e1529341649382-300x200.jpeg)
![Bike Tax Oregon](https://taxfoundation.org/wp-content/uploads/2017/07/bike-tax-300x200.jpg)
State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition
Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state. It’s little wonder that states are under pressure to reduce or eliminate them.
44 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/Chicago-300x108.jpg)
![sales tax rates in different states and local governments](https://taxfoundation.org/wp-content/uploads/2017/07/1200px-Colourful_shopping_carts-e1529341940665-300x170.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/Illinois-300x247.jpg)
![Tax policy tool kit,](https://taxfoundation.org/wp-content/uploads/2017/06/tools-e1592322221155-300x200.png)
Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections
There are a number of sources of state and local tax collections each with important implications for revenue stability and economic growth. Which taxes does your state and/or locality rely on most?
22 min read![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![Washington Business Tax Structure](https://taxfoundation.org/wp-content/uploads/2017/01/seattle-300x156.jpg)
![Montana State Capitol](https://taxfoundation.org/wp-content/uploads/2017/06/MK01799_Montana_State_Capitol-e1529342312919-300x209.jpg)
![State Beer Taxes, 2018](https://taxfoundation.org/wp-content/uploads/2017/06/Beer-01-300x286.png)
Beer Taxes by State, 2017
3 min read![Greyhound Racing Silver](https://taxfoundation.org/wp-content/uploads/2017/06/IMG_20170603_092601-e1529342344216-300x225.jpg)
![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![arizona lawmakers Arizona income tax cuts Arizona federal conformity Arizona tax cuts](https://taxfoundation.org/wp-content/uploads/2017/01/Arizona-300x126.jpg)
![Oregon Kicker](https://taxfoundation.org/wp-content/uploads/2017/01/oregon1-e1529343666865-300x193.jpg)