Research

The Empire State has long asserted the right to tax nonresidents commuting to work in New York—even when their work is done at home. The payoff for Albany is huge: as of 2018, newly released state data show, nonresidents generated $7.4 billion in New York State personal income taxes, 15 percent of the total. Most of that came from people who were regular commuters before COVID-19 hit. Read More

As if a second wave of Covid-19 infections weren’t enough, New York’s prospects for economic recovery will face new headwinds—from Albany. Read More

State law doesn’t require secrecy around union negotiations, but local governments and school districts have come to believe it does. At the same time, the law fails to give the public a chance to review contracts before they’re ratified, and doesn’t require any calculations that would show the long-term effects on costs. Read More