Andrey Yushkov

Assistant Prof of Public Finance at @uicppma | PhD @IUONeill, MS @UniBonn | @TaxFoundation Alum

[Katherine Loughead @KELoughead]

The Tax Foundation is hiring! Our state tax policy team is looking for a new Senior Policy Analyst or Policy Analyst (title based on experience) to join us in Washington, DC (hybrid) or remotely. More details and application here:

https://t.co/MBmcXRVYE8

[Andrey Yushkov @a_yushkov]

New 2022-23 IRS migration data are out!

States in the top-5 are 1) South Carolina, 2) Delaware, 3) North Carolina, 4) Idaho, and 5) Tennessee. States in the bottom-5 are 1) New York, 2) Alaska, 3) California, 4) Hawaii, and 5) Illinois.

More here: https://t.co/zZywaPhIsD

[Andrey Yushkov @a_yushkov]

My new paper on local income taxes and migration is just out at National Tax Journal!

https://t.co/bAUGLVQrMU

[Andrey Yushkov @a_yushkov]

New Paper Alert -> Carrots and Sticks of Authoritarian Federalism: Fiscal Incentives of Elected and Appointed Governors in Russia https://t.co/uc1nTwDF26

[Will McBride @EconoWill]

If you're a student interested in federal tax policy analysis please apply to be our next federal tax policy fellow!

[Andrey Yushkov @a_yushkov]

Excited to share that I’ll be joining the University of Illinois Chicago @uicppma this August as an Assistant Professor of Public Finance! Grateful to the wonderful @TaxFoundation for hosting me these past couple of years and deepening my policy expertise.

[Tax Foundation @TaxFoundation]

If passed, a recent proposal would make Michigan’s tax burden anomalously high regionally and nationally, positioning it just behind high-tax states. More from @a_yushkov: https://t.co/mZVwLB0Ze6

[Richard Rubin @RichardRubinDC]

New from us today: A visual look at the distribution of tax cuts in the new law.

[Jared Walczak @JaredWalczak]

Under a proposed ballot measure, Michigan would implement a top income tax rate of 9.25%, with combined state and local rates reaching 11.65% in Detroit.

That's California, NYC, and Portland territory. But will people pay that for Detroit?

https://t.co/qCR80gkbdc

[Andrew Lautz @andrew_lautz]

My quick take on TCJA extensions in current law vs. House tax bill vs. Senate tax bill.

If you spot an error or a nuance I missed, let me know!

https://t.co/8gbUOe4qZy

[Jared Walczak @JaredWalczak]

The Tax Foundation’s state team is hiring a new senior analyst or analyst. The role involves policy research and analysis, legislative testimony, presentations, and media.

Interested? Please apply (link in next post). Not for you? Please consider reposting for others to see!

[Andrey Yushkov @a_yushkov]

@RyanLEllis @TaxFoundation Ryan, that's true and exactly what we write about in the blog post. "However, a subsequent amendment reflects what was understood to be lawmakers’ intention to curtail the benefit for SSTBs [...], not all businesses."

[Tax Foundation @TaxFoundation]

For owners of pass-through businesses, the tax bill:

1. Raises the SALT cap

2. Denies the benefit of pass-through entity-level taxes that previously worked around SALT cap for such pass-throughs

3. Increases Sec. 199A deduction for qualifying pass-throughs.

https://t.co/NALjh5hoFg @a_yushkov @JaredWalczak

[Jeffrey P. Clemens @jeffreypclemens]

Very happy to have this paper out in broad circulation.

[Andrey Yushkov @a_yushkov]

Georgia demonstrates fiscal federalism in action. Despite 63% voter support, 316 localities—including the five largest cities and school systems—opted out of the recently adopted local tax reform, resulting in diverging property and sales tax systems.
https://t.co/Q7kBtWpafb

[Jeff Newgard @jeffnewgard]

The last challenge we need is an unraveling of our state tax system. 👇

"State legislators should focus on improving Oregon’s tax competitiveness by using the tools of sound policymaking, rather than decoupling from the [federal tax code]." @TaxFoundation https://t.co/SoA5SaUSEr

[Oleg Itskhoki @itskhoki]

For those who still honor GE, the optimal macro import tariff is decreasing in the trade deficit:

[Alan Cole @AlanMCole]

I can confirm I've replicated the CEA calculation for the so-called "tariffs charged to the USA" on these charts.

It is the Census FT900 trade data, exhibit 4, for year 2024, and the formula is MAX(10%,(imports-exports)/imports) per-country on a customs basis.

[Andrey Yushkov @a_yushkov]

Indiana’s property tax debate is heating up with three competing proposals from the Governor, Senate, and House. Check out my latest blog post for analysis and recommendations! #taxpolicy #TaxTwitter #Indiana

https://t.co/yzc3dCU30W

[Jared Walczak @JaredWalczak]

NEW state and local tax data: rates, collections, and more, all in one place in Facts & Figures 2025:

https://t.co/yrhh5pbqxr