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Decoding New Jersey’s Tax Competitiveness

August 11, 2026

New Jersey’s tax environment is always a hot topic, but how are state tax competitiveness rankings actually determined? Janelle Fritts, senior policy analyst at the Tax Foundation, breaks down the principles of sound tax policy, outlines where New Jersey ranks across key tax categories compared to neighboring states and shares practical, realistic steps lawmakers can take to improve the state's tax competitiveness.

Topics discussed:

  • What the Tax Foundation is and what it does
  • The Foundation’s principles of sound tax policy
  • How the Foundation determines a state’s tax competitiveness
  • Where New Jersey ranks in key tax categories
  • How New Jersey lawmakers could improve the state’s ranking
  • Sales tax on professional services
  • Tax Foundation resources

Resources:






              Janelle Fritts

              Janelle Fritts is a senior policy analyst with the Tax Foundation’s Center for State Tax Policy. She is the lead researcher on the annual State Tax Competitiveness Index and serves as a resource to policymakers in their efforts to modernize and improve the structures of their state tax codes. Her work has been cited in The New York Times, the Associated Press, Bloomberg and numerous state media outlets across the country.

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              Jeffrey  Kaszerman

              Jeffrey Kaszerman

              Jeff is the vice president of government relations for the NJCPA. He works with the CEO and the Board of Trustees to create and implement advocacy initiatives that protect and promote the interests of the CPA profession, the business community and the public.

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