Abir Mandal is a Policy Research Fellow at the Center, where he conducts research on state and local fiscal issues, business taxation, and property tax structures. Prior to this he held research and academic positions at the Tax Foundation, University of Mount Olive and the University of Kansas. He co-authored the State Tax Competitiveness Index, the Tax Foundation’s flagship annual study ranking the tax systems of all 50 states. His empirical research analyzed how state tax structures shape interstate migration of households and capital, as well as local government finance.
Mandal’s peer-reviewed academic work has appeared in The Journal of Private Enterprise, the Journal of Economics and Finance, and the Journal of Applied Business and Economics. His research on property tax reform—including the case for levy limits over assessment caps—has been cited in legislative deliberations in Iowa, Hawaii, and Rhode Island, and he has provided expert testimony before the North Carolina General Assembly. He has authored analysis in Tax Notes and MarketWatch, and his research and commentary have been cited by academics, practitioners, and journalists in outlets including The New York Times, the New York Post, and Bloomberg Tax. He is a frequent commentator on state tax policy in national media and has presented his findings at tax policy conferences across the country. He resides in Raleigh, NC.