Home About Staff Elizabeth McNichol Former Staff Elizabeth McNichol Image Recent work State Taxes on Inherited WealthIssue Brief | June 17, 2021 State Taxes on Capital GainsIssue Brief | June 15, 2021 States Should Improve the Design of Their Rainy Day FundsReport | June 3, 2021 Despite Improved State Fiscal Conditions, Serious Challenges Remain, Including for Localities, Tribal Nations, and TerritoriesReport | February 26, 2021