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My articles have been published in Economics 21, Real Clear Policy, The Washington Examiner, and The Federalist, and re-published in outlets such as, CNS News, Seeking Alpha, and more.

TAX FOUNDATION: Tax Treatment of Transportation Fringe Benefits

Taxing transportation fringe benefits was one of many changes to the tax code arising from the Tax Cuts and Jobs Act (TCJA). However, most of these benefits are still taxed differently than wages, making the tax code more complicated and favoring some forms of compensation over others. Ideally the tax code should treat all compensation the same, meaning that fringe benefits should be deductible for employers and taxable for employees to ensure neutrality, raise revenue, and simplify the tax code.

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