Cody Kallen Resident Fellow Cody Kallen is a Resident Fellow at the Tax Foundation, where he works on federal tax policy and tax model development. He is also a PhD student in the joint program in finance and economics at the University of Wisconsin-Madison, where his research focuses on the intersection between tax policy and corporate finance. He has also conducted research in distributional analysis, cigarette taxes, and state tax and expenditure limitations. He previously worked for the Congressional Budget Office, consulted for the World Bank, and worked as a Research Associate for the American Enterprise Institute. Cody earned a BA in economics and math from Washington University in St. Louis, and an MA in economics from the University of Wisconsin-Madison, and currently lives in Madison. Written Works The Interest Limitation Pile-On December 10, 2021 House Build Back Better Act: Details & Analysis of Tax Provisions in the Budget Reconciliation Bill December 2, 2021 Who Gets Hit by the Book Minimum Tax? November 18, 2021 How Do Build Back Better Taxes Affect 5G Competition? November 15, 2021 How Would the Ways and Means Proposal Affect Profit Shifting? October 7, 2021 Which Industries Would the Tax Hikes Target? October 5, 2021 How Heavily Taxed Are U.S. Multinationals? September 29, 2021 Tax Foundation Comments on the Wyden, Warner, Brown Discussion Draft September 7, 2021 Expense Allocation: A Hidden Tax on Domestic Activities and Foreign Profits August 26, 2021 International Tax Proposals and Profit Shifting August 24, 2021 See Full List Back to Staff Page