Throwback and Throwout Rules by State, 2024
States have generally tried to encourage capital investment. Throwback and throwout rules are an unfortunate example of penalizing it.
4 min read
Expert
Joseph Johns
Tax Policy Analyst
Joseph Johns is a Tax Policy Analyst with the Tax Foundation.
Johns focused his research on taxes and spending while at a nearby think tank and has worked alongside various nonprofits in the Washington, D.C. area. He graduated from George Mason University in 2021 as an MA Fellow at the Mercatus Center, where he assisted Mercatus scholars with state-level economic research. He currently lives in Central Arkansas and enjoys outdoor activities and spending time with friends.
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