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 Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal March 23, 2023 Details and Analysis of Canceling the Scheduled Business Tax Increases in Tax Cuts and Jobs Act November 1, 2022 The Economic, Revenue, and Distributional Effects of Permanent 100 Percent Bonus Depreciation August 30, 2022 Who Gets Hit by the Inflation Reduction Act Book Minimum Tax? August 10, 2022 Details & Analysis of the Inflation Reduction Act Tax Provisions August 10, 2022 Minimum Book Tax: Flawed Revenue Source, Penalizes Pro-Growth Cost Recovery August 5, 2022 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 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 See Full List Back to Staff Page