The SALT Road

Proposition 2½ Still Delivers

A New Analysis of Massachusetts' Levy Limit

May 5 • Jared Walczak

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April 2026

Pied-à-Terre Taxes Aren't a Solution to Poor Property Valuations

New York City systematically undervalues high-end condos — a tax policy error rooted in housing policy error.

Apr 27 • Jared Walczak

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The Ongoing Cost of a One-Time Wealth Tax

Estimating income and other tax losses due to the California wealth tax

Apr 22 • Jared Walczak

3

America's Other Tax Day is April 16th

We Spent 106 Days Paying Taxes in 2025

Apr 10 • Jared Walczak

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March 2026

When Tax Triggers Aren't Triggers

Lessons from North Carolina

Mar 31 • Jared Walczak

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Why Gas Tax Holidays Underdeliver

With prices at the pump rising, some lawmakers are floating gas tax holidays to provide relief.

Mar 16 • Jared Walczak

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Horseshoe Theory on Taxes as Penalties

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

Mar 9 • Jared Walczak

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Do the Wealthy Flee Estate Taxes?

Some new calculations

Mar 5 • Jared Walczak

4

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

2

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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