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Research

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

We use machine learning techniques to show that the timing and magnitude of tax rate changes are not driven by economic needs, state politics, institutional rules, neighbor competition, or demographics.

Research

Are U.S. State Tax Policies Increasingly Polarized?

We study the extent to which political polarization permeates U.S. state tax policies from 1910 to 2022.

Research

One Hundred Years of U.S. State Taxation

We analyze the evolution of U.S. state tax rates since 1910 and state tax revenues from 1942 until 2022.

Our Research: Excise Taxes

What Drives Tax Policy? Political, Institutional and Economic Determinants of State Tax Policy

Are U.S. State Tax Policies Increasingly Polarized?

One Hundred Years of U.S. State Taxation

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