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Jared Walczak Tax Foundation
Expert

Jared Walczak

Vice President of State Projects

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

universal basic income ubi andrew yang, means-tested transfers

States Respond to Strong Fiscal Health with Income Tax Reforms

As states close their books for fiscal year 2021, many have much more revenue on hand than they anticipated last year. Eleven states have responded by reducing income tax rates and making related structural reforms as they strive to solidify a competitive advantage in an increasingly competitive national landscape.

29 min read
north carolina tax competitiveness North Carolina tax reform North Carolina business tax reform

North Carolina’s Tax Competitiveness

Tax reform has paid off for the Tar Heel State. North Carolina features one of the nation’s most competitive tax environments for businesses across the industry spectrum, and the state currently boasts the nation’s third-best effective tax rates for newly established firms and fifth-best rates for mature firms, according to a new analysis conducted by the Tax Foundation and KPMG LLP.

7 min read
Montana tax reform Gianforte tax reform (Gov Gianforte reform)

Montana Adopts Individual and Corporate Income Tax Reform

Montana adopted structural reforms to both individual and corporate income taxes during the recently adjourned legislative session, enacting three bills reducing individual tax rates, simplifying the state’s individual tax system, repealing 16 tax credits, and changing the apportionment factor for corporate income tax.

5 min read
US Treasury state tax cuts limitation rule American Rescue Plan Act state and local fiscal recovery funds American Rescue Plan state tax cuts rule

Treasury Rule on State Tax Cuts Limitation Raises New Questions

Today, the U.S. Treasury issued an interim final rule on the $350 billion in State and Local Fiscal Recovery Funds provided under the American Rescue Plan Act (ARPA). The proposed rule resolves several important questions but continues to involve the federal government in state finances at an extraordinary level.

7 min read
State digital taxes and state digital tax proposals, digital advertising tax proposals

States Consider Digital Taxes Amidst Conflicting Rationales

Digital advertising, social media, and data tax proposals have been introduced in nine states following enactment of Maryland’s digital advertising tax, which has since been postponed a year due to administrative and legal challenges.

14 min read
Location Matters 2021 State Tax Competitiveness Tax Incentives Mature Firms Rankings

What Location Matters Can Tell Us About State Tax Competitiveness

Location Matters is an account of tax complexity and the ways that tax structure affect competitiveness. For policymakers, it represents an opportunity to explore the seemingly more arcane tax provisions that can have a significant impact on business tax burdens, and to discover how their tax code—often completely by accident—picks winners and losers.

4 min read
2022 state tax resource center offers leading 2022 state tax resources and 2022 state tax policy resources

Location Matters 2021: The State Tax Costs of Doing Business

A landmark comparison of corporate tax costs in all 50 states, Location Matters provides a comprehensive calculation of real-world tax burdens, going beyond headline rates to demonstrate how tax codes impact businesses and offering policymakers a road map to improvement.

8 min read
Portland small business tax rates under Biden tax plan Oregon gross receipts tax legislation Oregon gross receipts tax amendment Oregon education bill

Portland Small Business Owners Facing Weirdly High New Taxes—and It Could Get Worse

Newly implemented county and regional taxes yield state and local top marginal tax rates in excess of 26 percent for many Portland small businesses, and if all of President Biden’s tax proposals were adopted, those owners could face all-in marginal rates of more than 80 percent, far and away the highest in the country going back decades.

5 min read
American Rescue Plan local aid allocation Tax Foundation, american rescue plan local government funding

ARPA Allocates $2 Billion to Nonexistent County Governments

The government of Hartford County, Connecticut is in line to receive $173 million in local aid under the American Rescue Plan Act (ARPA). There’s only one problem: the government of Hartford County doesn’t exist, nor do any of Connecticut’s other counties have county-level government despite being allocated a collective $691 million under the bill.

4 min read
West Virginia Income Tax Repeal Plans Gov. Jim Justice

Evaluating West Virginia Income Tax Repeal Plans

States which forgo income taxes have seen population and economic growth vastly outstripping their peers, and a post-pandemic culture that is friendlier to remote work will greatly enhance tax competition.

71 min read
State tax burden map, state and local tax burden, state-local tax burden rankings, 2021 state tax burden rankings, state tax burdens map

State and Local Tax Burdens, Calendar Year 2019

New Yorkers faced the highest burden, with 14.1 percent of income in the state going to state and local taxes. Connecticut (12.8 percent) and Hawaii (12.7 percent) followed.

19 min read
American Rescue Plan state tax cuts, American Rescue Plan tax cuts State Unemployment Compensation Trust Funds, Elizabeth Warren wealth tax, Some tax hikes are more damaging than others, according to Congressional Budget Office (CBO) and new Tax Foundation economic modeling.

Does the American Rescue Plan Ban State Tax Cuts?

Senate amendments to the American Rescue Plan Act prohibit using any of the $350 billion in State and Local Fiscal Recovery Funds to cut taxes, but many are concerned that states which accept the funds could be prohibited from implementing tax cuts between now and 2024—an astonishing level of federal interference in states’ fiscal affairs.

8 min read