The SALT Road
Jared WalczakState and local tax (SALT) policy news and analysis from Jared Walczak, President of Walczak Policy Consulting and Senior Fellow at the Tax Foundation.
| Platform |  | Pricing | Only free issues | Publishes | Weekly |
|---|---|---|---|---|---|
| Issues | 22 | Subscribers | Read | thesaltroad.net |
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Latest Issues
Recent posts by this newsletter. Browse the email archive.
When Tax Triggers Aren't Triggers
Many states have turned to triggers to implement income tax rate reductions subject to revenue availability. Broadly speaking, this is good policy, and an approach that I’ve encouraged. Triggers have several clear benefits:
Why Gas Tax Holidays Underdeliver
With prices at the pump rising, some lawmakers are floating gas tax holidays to provide relief. Those policies are unlikely to deliver the relief lawmakers are counting on.
Horseshoe Theory on Taxes as Penalties
Populists on both the left and right are increasingly eager to rewrite the distinction long ago identified by Justice Holmes—to concur in regarding all taxes as penalties, and to diverge primarily over whether that can be a good thing.
Do the Wealthy Flee Estate Taxes?
State-level estate taxes probably raise revenue—but not much, and not always.
Authors
The writers behind this newsletter.
Jared Walczak is president of Walczak Policy Consulting and a Senior Fellow at the Tax Foundation. He is also a member of the faculty of IPT, serves on the state tax advisory board of ISPL, and contributes to Tax Notes State magazine.
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