Nicole Fox is a Policy Analyst with the Center for State Tax Policy at the Tax Foundation, where she serves as a resource to policymakers in their efforts to modernize and improve the structure of their state tax codes.
Before joining the Tax Foundation, Nicole served as Director of Government Relations at the Platte Institute in Nebraska, where she worked closely with the Nebraska Legislature to advance a variety of policies focused on tax reforms and economic opportunity. Prior to her time at the Platte Institute, she was appointed to the Nebraska Legislature to serve as a state senator. A graduate of Iowa State University, Nicole also holds a Graduate Certificate in Public Policy from Liberty University.
Nicole lives in Omaha, Nebraska, and loves to support its many locally owned businesses. In her spare time, she enjoys running, traveling, and cooking.
Michigan’s proposed 5 percent income surtax on high earners, yielding a top marginal rate of 9.25 percent, is also a tax on the small businesses that employ nearly 2 million Michiganders.
25 min read
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 min read
With Proposition 2 ½, property taxes in Massachusetts are still high, but without it, property tax bills would have risen significantly more than they already have in the past 40 years.
12 min read