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Maxwell James

Maxwell James is a 2020 summer intern with the Center for State Tax Policy at the Tax Foundation.

Written Works

2023 local income taxes by state and municipality 2023 local income tax rates and local taxes or local income tax data by county

Local Income Taxes: A Primer

Most states avoid municipal income taxes for good reason. These taxes are more volatile and less economically competitive than other forms of taxation available to local governments, and add substantial complexity for governments and taxpayers alike.

23 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

Iowa Decouples from 163(j) and GILTI, Clarifies Non-Taxation of PPP Loans

Iowa’s HF 2614, which passed both chambers of the legislature and now waits for the governor’s signature, makes several changes to the state’s tax code, which, although they will affect revenue, will encourage economic growth and make the state’s tax code more competitive.

4 min read
Washington State capital gains tax Washington capital gains tax proposal head tax Washington state ballot measures, 2019 Washington state tax voting issues, Washington state tax ballot measures november election 2019

Seattle Officials Return with New Proposal for Taxing Employment

Seattle’s city council are again gearing up for an effort to increase taxes on the city’s largest employers, intended to generate revenue for cash assistance to low-income households impacted by the COVID-19 crisis, among other reasons.

4 min read