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The SALT Road

Jared Walczak

State and local tax (SALT) policy news and analysis from Jared Walczak, President of Walczak Policy Consulting and Senior Fellow at the Tax Foundation.

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Latest Issues

Illinois' New Social Media Tax is a Shambles

How do you tax social media accounts?

Illinois lawmakers don’t know the answer, but that didn’t stop them from including a social media platform “fee” (tax) in the budget. In a new Tax Foundation piece, I refer to the new law as a shambles...

6 days ago
3

Would You Move for Lower Taxes?

Would you move for lower taxes? I joined “The Middle with Jeremy Hobson,” a call-in show that airs on NPR stations across the country, to discuss that question — and the broader issue of state tax competition — opposite Betsey Stevenson las...

12 days ago
2

Mid-Year Movers May Avoid the California Wealth Tax

There’s a sense of befuddlement in a new paper from California wealth tax boosters Emmanuel Saez and Gabriel Zucman as they discuss the curious case of Mark Zuckerberg, who is reportedly in the process of moving out of California in respons...

15 days ago
2

Abundance: A Liberalism that Builds Houses — And Government

Like many people, I read and enjoyed Abundance by Ezra Klein and Derek Thompson in early 2025. I also appreciated two other books that deserve to be read alongside it, Marc Dunkelman’s Why Nothing Works and Yoni Appelbaum’s Stuck. There is...

20 days ago
3

Taxes at America’s 250th: Ben Franklin and the “Essential Liberty” of Taxation

“Those who would give up essential Liberty, to purchase a little temporary Safety, deserve neither Liberty nor Safety.” It is among the better-remembered quotes from an eminently quotable founder. Few, however, would guess at the context: t...

a month ago
5

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  • Jared Walczak

    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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