Mission & Principles


Publication: 2013-01-03



Name:Owen Ambur


Name:Tax Foundation


One of America's most established and relied-upon think tanks, the Tax Foundation has since 1937 worked for simple, sensible tax policy at the federal, state, and local levels. We do this by informing Americans about the size of tax burdens and providing economically principled analysis of tax policy issues.


  • Richard BoreanCommunications Associate

  • Carter DeWittVice President, Development -- Carter DeWitt is the Vice President of Development for the Tax Foundation. Working to support the foundation and all its varied research projects, she oversees all funding vehicles including grants, private donations, online donation campaigns, corporate partnerships and annual events.

  • Scott DrenkardEconomist -- Scott works in the Tax Foundation's Center for State Tax Policy, where his research covers issues as diverse as the effect of progressive income taxes on revenue volatility to the effect of sin taxes on obesity and nutrition outcomes. He is an author of the annual State Business Tax Climate Index and the editor of the popular handbook, Facts & Figures: How Does Your State Compare? His analyses of tax and spending policy have been featured in scores of media outlets across the country, including the Wall Street Journal, the Washington Post, the New York Post, the Chicago Sun-Times, the Orange County Register, the Philadelphia Inquirer, the San Francisco Chronicle, the Star-Ledger, the Sacramento Bee,, Yahoo News, the Huffington Post, Reuters, the Associated Press, NPR, ABC, CBS, the trade publication State Tax Notes, and the peer-reviewed Journal of State Taxation. Prior to joining the Tax Foundation, Scott was selected as a Charles G. Koch Summer Fellow by the Institute for Humane Studies and served as a Ronald Reagan Fellow in the Goldwater Institute's Center for Economic Prosperity. His work can be seen in their quarterly publication, For the Record. In 2012, he completed a year of non-profit management training through the Koch Associate Program. He holds a B.S. in economics from the University of Mary Washington, where he founded the Libertarian Readers Society and served as the Vice President of Omicron Delta Epsilon, the international economics honor society. He is a candidate for an M.A. in economics at George Mason University.

  • Elizabeth DunlapSenior Development Associate -- Elizabeth Dunlap is a development associate at the Tax Foundation. She primarily works in donor relations and event planning. Before joining the Tax Foundation, Elizabeth spent time at United Way Worldwide as a Global Corporate Leadership intern. At United Way, she provided support with special donor recognition projects and was a contributor to the monthly e-newsletter. She also spent a year as a foreign English teacher in China. Elizabeth holds a B.A. in Government and International Affairs from George Mason University.

  • Stephen EntinSenior Fellow -- Stephen J. Entin is a Senior Fellow at the Tax Foundation. Previously, he was President and Executive Director at the Institute for Research on the Economics of Taxation (IRET), a pro-free market economic public policy research organization based in Washington DC. He advised the National Commission on Economic Growth and Tax Reform (the Kemp Commission), assisted in the drafting of the Commission's report, and was the author of several of its support documents. Mr. Entin is a former Deputy Assistant Secretary for Economic Policy at the Department of the Treasury. He joined the Treasury Department in 1981 with the incoming Reagan Administration. He participated in the preparation of economic forecasts for the President's budgets, and the development of the 1981 tax cuts, including the "tax indexing" provision that keeps tax rates from rising due to inflation. Mr. Entin represented the Treasury Department in the preparation of the Annual Reports of the Board of Trustees of the Social Security System, and conducted research into the long run outlook for the system. In his work in eight annual reports of the Board of Trustees of the Federal Old Age and Survivors Insurance and Disability Insurance Trust Funds, Mr. Entin was instrumental in revamping the reports to make their economic and demographic assumptions more realistic and to present their information in a more informative and understandable format. This information triggered several proposals in the Congress to adjust the formulas determining social security benefits in order to avoid future payroll tax increases. Prior to joining Treasury, Mr. Entin was a staff economist with the Joint Economic Committee of the Congress, where he developed legislation for tax rate reduction and incentives to encourage saving. Mr. Entin is a graduate of Dartmouth College and received his graduate training in economics at the University of Chicago, majoring in macroeconomics, monetary policy, and international economics.

  • Joseph HenchmanVice President, Legal & State Projects; Vice President, Operations -- Joe Henchman is an attorney and policy analyst who supervises the Tax Foundation's state policy program (since 2009) and legal program (since 2007), analyzing state tax trends, constitutional issues, and tax law developments. In 2010, he was identified in State Tax Notes as among four people who "will likely dominate the field in the next 10 years," and in 2011, he was named sixth on their list of most influential people in state tax policy. He holds a bachelor's degree in political science with a minor in public policy at the University of California, Berkeley, and a law degree from George Washington University, where his "Why the Quill Physical Presence Rule Shouldn't Go the Way of Personal Jurisdiction," has been cited as a "spirited defense" of keeping tax jurisdiction based on physical presence. In 2007, he earned a certificate in International Legal Studies from Justice Anthony M. Kennedy's summer program at the University of Pacific-McGeorge School of Law. He is admitted to practice law in the state of Maryland, the District of Columbia, and before the U.S. Supreme Court. Before joining the Tax Foundation as a law clerk in 2005, he worked in the historic 2003 California recall election as press/policy aide to gubernatorial candidate and former baseball commissioner Peter Ueberroth, engaged in activism in his native San Diego County, and interned with the Office of the DC Attorney General, Citizens Against Government Waste, and University of California outreach in the Central Valley. In 2008, he completed a year of non-profit management training (Koch Associate Program). Since 2011 he has also served as Tax Foundation's Vice President of Operations.

  • Scott A. HodgePresident -- Scott A. Hodge is president of the Tax Foundation in Washington, D.C., and is recognized as one of Washington's innovative thinkers on tax policy, the federal budget and government spending. Over the past 20 years Scott has been a leader in many successful efforts to change public policy. During the 1990s, he led the campaign to include the $500 per-child credit and capital gains tax cuts in the Contract with America. These tax cuts were the eventual centerpieces of the 1997 tax bill and the Bush tax cuts in 2001 and 2003. He has been the creative force behind the Tax Foundation's Putting a Face on America's Tax Returns project and the State Business Tax Climate Index, two programs that are changing the terms of the tax debate at the federal and state level. Scott has written and edited three books on the federal budget and streamlining the government and has authored over 100 studies on tax policy and government spending. He has also authored dozens of editorials and opinion pieces for publications such as The Wall Street Journal, The Washington Post, USA Today, The New York Post and The Washington Times. Hodge has conducted over 600 radio and television interviews—including NBC Nightly News, CBS Nightly News, CNN, Fox Network, Hardball with Chris Mathews, and C-SPAN. In addition, he has contributed to stories on wasteful spending aired by ABC's "Prime-Time Live" and "20/20," and NBC's "Fleecing of America." Before joining the Tax Foundation, Scott was Director of Tax and Budget Policy at Citizens for a Sound Economy. He also spent ten years at The Heritage Foundation, including eight years as Heritage's Grover Hermann Fellow in Federal Budgetary Affairs. Scott began his career in Chicago where he helped found the Heartland Institute in 1984. He holds a degree in political science from the University of Illinois at Chicago.

  • Donald JohnsonPublications Manager -- Donald Johnson is the Tax Foundation's Publications Manager. In addition to supervising the production of published materials, he serves as the Foundation's librarian and archivist. Prior to joining the Tax Foundation, he was a rare books and manuscripts assistant at Georgetown University Law Center's Williams Law Library. He holds a bachelor of arts degree in Chinese Language & Literature from George Washington University. He also holds a law degree from the Catholic University of America and a master of laws degree in taxation and certification in estate planning from Georgetown University Law Center. He is currently a candidate for a masters of library science at the University of Maryland, College Park.

  • Nick KasprakProgrammer & Analyst -- Nick Kasprak is a programmer and analyst at the Tax Foundation. Nick focuses on building interactive, web-based tools to educate taxpayers. Before joining the Tax Foundation, he worked as a math teacher at the Loomis Chaffee school in Windsor, Connecticut and coached its debate team. Nick is a graduate of Bowdoin College and holds a B.A. in Physics and Astronomy. Nick was the primary programmer for the interactive calculator at, which allows people to compare their federal income tax burden for 2011 under various policy scenarios.

  • Chris KrukewittAccountant & HR

  • Andrew LundeenDevelopment Associate -- Andrew Lundeen is the Associate for Government Relations and Corporate Development. Prior to work at the Tax Foundation, he interned for Fox News, ABC News and on Capitol Hill. He is a graduate of New York University, where he studied economics and journalism.

  • Will McBrideChief Economist -- William McBride is Chief Economist at the Tax Foundation. He holds a Ph.D. in economics from George Mason University, where his dissertation involved using agent-based modeling and simulation to analyze the effect of various banking regimes, including free banking, on asset prices. While at George Mason, William was a research assistant at the Interdisciplinary Center for Economic Science, which was established by Nobel laureate Vernon Smith as a center for research in experimental economics. In addition to these areas, William's research interests are broad, including public choice, public finance, industrial organization, history of thought, and the economics of religion. He has taught microeconomics at George Mason's economics department and managerial economics at the School of Public Policy. He also has a bachelor's degree in physics and electrical engineering and worked as a software engineer for seven years.

  • Richard MorrisonManager of Communications -- Richard Morrison is the Tax Foundation's Manager of Communications. Formerly, he was Director of Media Relations and Director of New Media at the Competitive Enterprise Institute, where he specialized in translating the world of public policy for a general audience. He is a graduate of Claremont McKenna College.

  • Chris SaddockLaw Clerk

  • Michael SchuylerFellow -- Dr. Michael A. Schuyler is a Fellow at the Tax Foundation. Previously, he was a Senior Economist at the Institute for Research on the Economics of Taxation (IRET). He is the author of numerous IRET Bulletins, Congressional Advisories, and Fiscal Issues, in which he has addressed a wide range of tax and regulatory issues, concentrating on how government policies alter incentives and incentives affect economic choices. Among his publications are studies of revenue estimating procedures, rules for neutral tax treatment of life insurance and annuities, the impact of government mandates on the health insurance market, income-based phase-out provisions in the tax code, and the national debt. Dr. Schuyler received his Ph.D in economics from the University of Maryland, where he taught courses on macroeconomics and money and banking.

  • Michael VoglerDirector of Corporate & Government Relations -- Michael Vogler is the Director of both Government Affairs and Corporate Development for the Tax Foundation. From 1995 to 2001 Michael worked in consulting, sales and business development in both Los Angeles and Washington DC for Minolta Business Systems, Hitachi Data Systems, Compaq Computer Corporation, and Hewlett-Packard. In each of the positions he held he was responsible for development, communication and maintaining relationships with customers as well as internal corporate executives. He has exceeded sales goals at each of the companies he represented and developed a reputation as an employee and individual who is trustworthy and honest. From 2002 - 2010 he was a public high school teacher in Loudoun County, VA where he taught American Government, Ancient World History, World Religions, Geography and International Relations. Michael has a BA in Political Science from the University of Rochester and a MS in Education from Shenandoah University.

  • Tax Foundation 2012 Board of Directors

  • David P. Lewis(Chairman) -- Vice President - Global Taxes; Chief Tax Executive & Assistant Treasurer, Eli Lilly and Company

  • James W. Lintott(Treasurer) -- Chairman, Sterling Foundation Management LLC

  • The Honorable Bill ArcherSenior Policy Analyst, PriceWaterhouseCoopers LLP

  • Douglas Holtz-EakinPresident American Action Forum, Sixth Director of the C.B.O.

  • Sarah McGillVice President, Tax Planning, PepsiCo, Inc.

  • Pamela OlsonPrincipal, Deputy Tax Leader, PriceWaterhouseCoopers LLP