Jared Walczak

Oregon Measure 118 Is an Aggressive Sales Tax—and Worse

Oregon’s Measure 118, though presented as a tax on big business, would function as an aggressive sales tax on consumers.

State Tax Ballot Measures to Watch in 2024

Taxes are on the ballot this November—not just in the sense that candidates at all levels are offering their visions for tax policy, but also in the literal sense that voters in some states will get to decide important questions about how their states raise revenue.

Income Tax Earmarking and Grocery Taxes on the Ballot in Utah

Utah is the only state to earmark the entirety of one of its major taxes, but a measure on the ballot this November might change that.

Modernizing State Sales Taxes: A Policymaker’s Guide

The sales tax is the second-largest source of state tax revenue and an important source of local tax revenue, but decades of base erosion threaten the tax’s share of overall revenue and have prompted years of countervailing rate increases.

Sales Tax Rates in Major Cities, Midyear 2024

While many factors influence business location and investment decisions, sales taxes are something within policymakers’ control that can have immediate impacts—especially as a large number of major cities have combined rates of 9 percent or more.

Gov. Tim Walz Raised Taxes as Most Governors Cut Them

Gov. Walz’s tax policy record is notable because of how much it contrasts with broader national trends. In recent years, most governors have championed tax cuts. Walz, rare among his peers, chose tax increases.

Proposed Nebraska Property Tax Relief Plan Would Make Things Worse

Gov. Pillen is searching for tax burden relief. But his plan, which reportedly involves a two-tiered sales tax and the state’s assumption of most school funding responsibility, would have profound implications that even those most convinced of the urgency of property tax relief may find unworkable and unpalatable.

State Sales Tax Breadth and Reliance, Fiscal Year 2022

An ideal sales tax is imposed on all final consumption, both goods and services, but excludes intermediate transactions to avoid tax pyramiding.

State and Local Sales Tax Rates, Midyear 2024

Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for 32 percent of state tax collections and 13 percent of local tax collections (24 percent of combined collections).

California Explores New Ways to Tax the Internet

The data extraction mitigation fee is modeled after Maryland’s digital advertising tax, which has been mired in litigation since its inception and is very likely unconstitutional and in conflict with federal law.

Portland’s Weirdly High Taxes

Portland residents face some of the country’s highest taxes on just about every class of income. In an era of dramatically increased mobility for individuals and businesses alike, that’s not a recipe for success. 

Oregon Ballot Measure Would Yield Sky-High Business Tax Rates

The all-in Oregon state and local tax rate on large businesses could exceed 56 percent under a proposed ballot measure that purports to impose only a small tax increase on large businesses.

Caitlin Clark’s Other Audience: State Tax Departments

When Caitlin Clark and Angel Reese made their WNBA preseason debuts, basketball fans across the country tuned in. But there’s another audience that also follows along: state revenue officials, who will expect their piece of the pie each time these star athletes—and their teammates—come to town.

State Income Taxes and the 2024 NFL Draft Class

Here’s how much NFL players can expect to pay in state and local income taxes—to all relevant states—at multiple salary levels, by team.

Can States Afford Their Recent Tax Cuts?

With state tax revenues receding from all-time highs, there’s been a great deal of handwringing about whether states can afford the tax cuts adopted over the past few years. Given that 27 states reduced the rate of a major tax between 2021 and 2023, is there reason for concern?

The Shortcomings of Nebraska’s EPIC Option

Tangible Personal Property De Minimis Exemptions by State, 2024

Does your state have a small business exemption for machinery and equipment?

Proposed “Junk Fee” Rule Would Create Inadvertent Tax Headaches

One particular provision of the Biden administration’s proposal to ban so-called “junk fees” would have unintended consequences.

State and Local Sales Tax Rates, 2024

Retail sales taxes are an essential part of most states’ revenue toolkits, responsible for 32 percent of state tax collections and 13 percent of local tax collections (24 percent of combined collections).

Kentucky Sales Tax Modernization: Keeping the Sales Tax on Sales, Not Production

As policymakers continue efforts to improve Kentucky’s tax structure and competitiveness, they should keep in mind that not all offsets are created equal.