![North Carolina franchise tax, North Carolina capital stock tax](https://taxfoundation.org/wp-content/uploads/2017/01/north-carolina-300x180.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
![North Carolina franchise tax, North Carolina capital stock tax](https://taxfoundation.org/wp-content/uploads/2017/01/north-carolina-300x180.jpg)
![West Virginia vaping tax](https://taxfoundation.org/wp-content/uploads/2017/03/404bkimage-300x198.jpg)
![Colorado Amendment 69, Colorado State Building which has a new amendment effecting tax and health care system](https://taxfoundation.org/wp-content/uploads/2017/01/Colorado1-e1592257294138-300x197.jpg)
![Nebraska State Capitol](https://taxfoundation.org/wp-content/uploads/2017/02/NebraskaCapitol-300x200.jpg)
![West Virginia vaping tax](https://taxfoundation.org/wp-content/uploads/2017/03/404bkimage-300x198.jpg)
![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![State Pensions](https://taxfoundation.org/wp-content/uploads/2017/04/pensions-01-300x259.png)
![West Virginia vaping tax](https://taxfoundation.org/wp-content/uploads/2017/03/404bkimage-300x198.jpg)
![Atlanta Georgia](https://taxfoundation.org/wp-content/uploads/2017/01/Atlanta-300x156.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![Soda Taxes, Soda Tax](https://taxfoundation.org/wp-content/uploads/2017/03/soda3-300x172.jpg)
![Washington Capital Gains Tax](https://taxfoundation.org/wp-content/uploads/2017/03/Charts-for-JMW-02-300x204.png)
![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![Tax Calculator alternative minimum tax](https://taxfoundation.org/wp-content/uploads/2017/01/calculator-e1529355587386-300x200.jpeg)
The State and Local Tax Deduction: A Primer
Taxpayers who itemize deductions on their federal income tax are permitted to deduct certain taxes paid to state and local governments from their gross income for federal income tax liability purposes.
26 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/Georgia-300x225.jpg)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![West Virginia vaping tax O Palsson](https://taxfoundation.org/wp-content/uploads/2017/02/West-Virginia-State-Capitol-300x208.jpg)
![state and local sales taxes](https://taxfoundation.org/wp-content/uploads/2016/07/shopping3-300x225.jpg)
State and Local Sales Tax Rates, 2017
Retail sales taxes are one of the more transparent ways to collect tax revenue. While graduated income tax rates and brackets are complex and confusing to many taxpayers, sales taxes are easier to understand; consumers can see their tax burden printed directly on their receipts.
11 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/alaska-300x199.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/meal3-300x200.jpg)