The SALT Road

Horseshoe Theory on Taxes as Penalties

The left and right increasingly favor taxes just on "other people"

3 hrs ago • Jared Walczak

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Do the Wealthy Flee Estate Taxes?

Some new calculations

Mar 5 • Jared Walczak

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February 2026

How Should We Measure Property Tax Increases?

Property taxes are rising—but by how much?

Feb 19 • Jared Walczak

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Super Bowl Jock Tax Calculator

Try it out or put it on your blog or site

Feb 8 • Jared Walczak

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For State Income Taxes, Average Is Over

Tyler Cowen says that “Average is Over.” That might be a good description of states’ individual income tax rates.

Feb 6 • Jared Walczak

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The White House's Bad Math — And How to Avoid Making the Same Mistake

Last week, the White House Council of Economic Advisors (CEA) released a paper encouraging state policymakers to shift from taxes on income to taxes on…

Feb 3 • Jared Walczak

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January 2026

The Laffer ... Mesa?

A valuable new study on the Laffer Curve

Jan 29 • Jared Walczak

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Yes, California's Proposed Wealth Tax Could Tax Voting Interests

A response to proponents who have dismissed the concern

Jan 23 • Jared Walczak

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Wealth Taxes and Millionaires' Taxes

A proposed California wealth tax initiative is still months away from making the ballot, but it has already driven multiple high-profile billionaires…

Jan 21 • Jared Walczak

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Three Types of Property Tax Levy Limits: Boise, Brownsville, and Boston

Examining three approaches to the treatment of new construction under levy limits

Jan 15 • Jared Walczak

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Understanding the R&E Expensing Timing Effect

What does it mean to say that the cost of restoring R&E expensing is mostly timing effects?

Jan 6 • Jared Walczak

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December 2025

Data Centers Are Heavily Taxed. How Much is Too Much?

A 90% effective tax rate is possible if sales tax exemptions and TPP abatements are eliminated

Dec 29, 2025 • Jared Walczak

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