Scott was an economist and the Director of State Projects for the Tax Foundation until 2018. He was co-author of the annual State Business Tax Climate Index and editor of the 2012 and 2013 editions of the popular handbook, Facts & Figures: How Does Your State Compare? He has co-authored books on North Carolina, Nebraska, and Louisiana tax policy which laid the groundwork for fundamental tax reforms in each state. Scott and the Center for State Tax Policy were highlighted in State Tax Notes‘ “most influential in state tax policy” feature in 2011, 2012, and 2013.
His analysis of tax and spending policy has been featured hundreds of times in media outlets across the country, including the Economist, the Wall Street Journal, USA Today, the Daily News, the Washington Post, the New York Post, CNN.com, Yahoo News, the Huffington Post, Kiplinger, Reuters, the Associated Press, CNN, ABC, CBS, Fox News, NPR, the trade publication State Tax Notes, and the peer-reviewed Journal of State Taxation.
Scott has given legislative testimony or presented to officials in 26 states and before the U.S. Senate Finance Committee. He has also served as an expert witness in court on tax issues. In 2015, he was appointed by the Louisiana legislature to serve on the state’s Sales Tax Streamlining & Modernization Commission.
Prior to joining the Tax Foundation, Scott held research positions at the Institute for Humane Studies and the Goldwater Institute. He holds a B.S. in Economics from the University of Mary Washington and an M.A. in Economics from George Mason University.
In 2014, he was briefly featured as a staffer to the First Lady in the second season of House of Cards. Scott lives in Southeast Washington, D.C. with his wife, Molly.
In addition to state-level sales taxes, consumers also face local sales taxes in 38 states. These rates can be substantial, so a state with a moderate statewide sales tax rate could actually have a very high combined state and local rate.
11 min read
For every 1 percentage point increase in a state’s corporate tax rate, employment in start-up firms declines 3.7 percent, according to a recent Federal Reserve study.
2 min read
A typical American household with four wireless phones paying $100 per month for wireless voice service can expect to pay about $221 per year in wireless taxes, fees, and surcharges.
34 min read
Excessive tax rates on cigarettes approach de facto prohibition in some states, inducing black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources.
7 min read
Though admittedly complex, the pass-through anti-abuse rules in the Tax Cuts & Jobs Act represent a well-thought-out approach to dealing with this issue.
5 min read
For 15 years, our State Business Tax Climate Index has been the standard for legislators and taxpayers to understand how their state’s tax code compares and how it can be improved. Now, for the first time ever, you can explore our Index’s 100+ variables in an easy to use, interactive format.
16 min read
Repealing the state and local tax deduction will be an important part of pro-growth tax reform. Eliminating the deduction would free up $1.8 trillion to use for lowering rates across the board. Special interest groups will want you to think this deduction protects you against double taxation. Don’t fall for it.
2 min read
Aside from hurting low-income earners, the poor revenue performance of Philadelphia’s soda tax, 24 times higher than the excise rate on beer, threatens the sustainability of the education programs it is intended to fund.
12 min read
Sales tax holidays have enjoyed political success, but rather than providing a valuable tax cut or a boost to the economy, they impose serious costs on consumers and businesses without providing offsetting benefits.
43 min read
This new chart book cuts through the complexity and gives you a broad perspective of Ohio’s overall economy and tax system. The result is a powerful diagnostic tool you can use to identify your state’s unique strengths and weaknesses.
