Authors [Staff] > Joseph Henchman
Joseph Henchman
Vice President of Legal & State Projects; Vice President of Operations
henchman@taxfoundation.org
Joe Henchman is an attorney and policy analyst who supervises the Tax Foundation's state policy program (since 2009) and legal program (since 2007). He earned his bachelor's degree in political science with a minor in public policy at the University of California, Berkeley, specializing in political transitions. His law degree is 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.
Joe's analysis of state fiscal trends, constitutional issues, and tax law developments has been featured in court decisions and testimony at the federal and state levels and in the Economist, the New York Times, the Wall Street Journal, the Los Angeles Times, the Baltimore Sun, the Orange County Register, the Philadelphia Inquirer, the Christian Science Monitor, CNN, ABC News, C-SPAN, NPR, Fox, Forbes, Fortune, Governing, Barron's, Kiplinger's, Stateline, Reuters, and the Associated Press. In 2010, he was identified in State Tax Notes as among four people who "will likely dominate the field in the next 10 years."
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 policy 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).
He is admitted to practice law in the state of Maryland, the District of Columbia, and before the U.S. Supreme Court.
(Click here to download high-resolution photo.)
Contributions
- Taxpayers Who Pay a Cancelled Tax Should Get Refunds: Armour v. City of Indianapolis, by Joseph Henchman, January 5, 2012
- Assessing Federal Action on State Efforts to Collect Sales and Use Taxes on Internet Commerce (Testimony Before the U.S. House of Representatives), by Joseph Henchman, November 30, 2011
- On Starving the Beast with No Tax Increases, by Joseph Henchman, November 29, 2011
- Rethinking U.S. Taxation of Overseas Operations: Subpart F, Territoriality, and the Exception for Active Royalties, by Joseph Henchman, November 22, 2011
- Unemployment Insurance Taxes: Options for Program Design and Insolvent Trust Funds, by Joseph Henchman, October 17, 2011
- Testimony on Film Tax Incentives to the Oklahoma Task Force on State Tax Credits and Economic Incentives, by Joseph Henchman, October 12, 2011
- Video: On FOX Business Joseph Henchman Discusses Proposed Increases in Government Fees , September 22, 2011
- Local Income Taxes: City- and County-Level Income and Wage Taxes Continue to Wane, by Joseph Henchman and Jason Sapia, August 31, 2011
- Texas Margin Tax Experiment Failing Due to Collection Shortfalls, Perceived Unfairness for Taxing Unprofitable and Small Businesses, and Confusing Rules, by Joseph Henchman, August 17, 2011
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Mark Robyn, Micah Cohen and Joseph Henchman, July 28, 2011
- California Has An On-Time, Balanced Budget; Sales Tax Drops, by Joseph Henchman, July 6, 2011
- California Becomes Seventh State to Adopt "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, July 1, 2011
- Minnesota Income Tax Increase Modification Could Encourage Tax Avoidance and Promote Poor Investment Decisions, by Joseph Henchman, William McBride and David S. Logan, June 29, 2011
- Motion Picture Association Attacks Tax Foundation Critique of Film Tax Subsidies, by Joseph Henchman, June 29, 2011
- Ending the Nexus Guessing Game for Taxpayers: Lamtec Corp. v. Washington Department of Revenue, by Joseph Henchman, Dirk Gisebert and Laura Lieberman, June 16, 2011
- More States Abandon Film Tax Incentives as Programs’ Ineffectiveness Becomes More Apparent, by Joseph Henchman, June 2, 2011
- Louisiana Considers Adopting "Amazon" Tax on Out-of-State Online Sellers, by Joseph Henchman, May 26, 2011
- The Role of Congress in State Tax Legislation: Ensuring that State Taxation Does Not Do Harm to the National Economy (Testimony Before the U.S. House Committee on the Judiciary, Subcommittee on Courts, Commercial, and Administrative Law), by Joseph Henchman, May 25, 2011
- Nevada May Consider New Business Taxes, by Joseph Henchman, May 18, 2011
- Mitch Daniels Sets the Example, by Joseph Henchman, May 17, 2011
- Prepared Statement of Joseph Henchman: Hearing on the Business Activity Tax Simplification Act of 2011, by Joseph Henchman, April 13, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- States Target Cell Phones for Stealth, Burdensome Taxes, by Joseph Henchman, February 18, 2011
- Recent State Tax Reforms in the United States and Opportunities for California at a Time of Fiscal Challenge (Testimony before California's Select Committee on Recovery, Reform, and Realignment), by Joseph Henchman, February 2, 2011
- Illinois Approves Sharp Income Tax Increase, Fourth-Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 13, 2011
- State Tax Changes During 2010, by Joseph Henchman, January 12, 2011
- Illinois Considers Sharp Income Tax Increase, Highest Corporate Tax Rate, by Joseph Henchman and Kail Padgitt, January 7, 2011
- President’s Deficit Commission Says Federal Government Should Be 21 Percent of GDP, by Joseph Henchman, December 3, 2010
- Video: Joe Henchman Discusses Cyber Monday and Online Sales Taxes on NBC, November 29, 2010
- Washington Voters to Consider High-Earner Income Tax, by Joseph Henchman, October 26, 2010
- Video: Joseph Henchman Discusses State Taxes and the Recession on "Washington Journal", October 1, 2010
- Presentation to Gubernatorial Candidates: Rhode Island's State Tax Business Climate in National Context, by Joseph Henchman, September 30, 2010
- Supreme Court Considers Whether Sales Tax Exemptions Can Be Discriminatory Taxes, by Joseph Henchman, September 13, 2010
- A Review of 2010’s Changes In State Tax Policy, by Joseph Henchman and Xander Stephenson, August 23, 2010
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, July 26, 2010
- Nevada Panel Considering Tax Reform Options, Including New Business Taxes, by Joseph Henchman, July 13, 2010
- The Scope of State Taxing Authority, by Joseph Henchman, July 2, 2010
- Estuardo Ardon vs. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, July 1, 2010
- Permitting Class Refund Actions Protects California Taxpayers Against Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Arushi Sharma, July 1, 2010
- Letter to Virginia Attorney General Cuccinelli Regarding His Office's Position in the FFW Property Tax Case, by Joseph Henchman, July 1, 2010
- Remarks to the Pennsylvania Senate Economy, Business, and Jobs Caucus, by Joseph Henchman, June 7, 2010
- Replies to Questions from Rep. Steve Cohen on State Taxation and Congressional Power, by Joseph Henchman, June 4, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County (FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County ), by Joseph Henchman and Arushi Sharma, June 3, 2010
- Rhode Island Officials Consider Income Tax Reform, by Joseph Henchman and Kail Padgitt, June 2, 2010
- Virginia Constitution Requires Uniform Distribution of the Metrorail Tax Burden in Fairfax County: FFW Enterprises v. Fairfax County and the Board of Supervisors of Fairfax County, by Patrick M. McSweeney and Joseph Henchman, June 1, 2010
- Testimony of Joseph Henchman Before the U.S. House Committee on the Judiciary, Subcommittee on Commercial and Administrative Law--Hearing on the Impact of Congressional Legislation on State and Local Government Revenues, by Joseph Henchman, April 15, 2010
- Video: Joseph Henchman Discusses Amazon Taxes on Fox Business Network , April 6, 2010
- Balancing State Budgets the Smart Way, by Joseph Henchman, March 24, 2010
- Testimony to the Maryland Senate Budget & Taxation Committee on SB 824 - "Amazon Tax" Laws Signal Business Unfriendliness and Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 17, 2010
- Video: Joseph Henchman Discusses State Taxes on "Washington Journal", March 15, 2010
- "Amazon Tax" Laws Signal Business Unfriendliness And Will Worsen Short-Term Budget Problems, by Joseph Henchman, March 8, 2010
- Pennsylvania Governor Proposes Spending Boost, Broader Sales Tax, Heavier Business Taxes, by Joseph Henchman, February 25, 2010
- Comments at the Tax Analysts Panel on State Taxes on Internet Sales, by Joseph Henchman, February 5, 2010
- Testimony Before the U.S. House Subcommittee on Commercial & Administrative Law, Committee on the Judiciary: A Uniform Physical Presence Standard Would Limit Destructive State Efforts to Export Tax Burdens, by Joseph Henchman, February 4, 2010
- Cities Pursue Discriminatory Taxation of Online Travel Services, by Joseph Henchman, February 3, 2010
- Oregon Referendum Could Reinstate Higher Income Tax Rates, by Joseph Henchman and Kail Padgitt, January 7, 2010
- A Review of Significant State Tax Changes During 2009, by Joseph Henchman, December 21, 2009
- Letter to Governor Culver of Iowa Regarding the Iowa Tax Credit Review Panel, by Joseph Henchman, November 24, 2009
- Orange Grove: Cities overreach on hotel fees, by Joseph Henchman, November 10, 2009
- Remarks to the Tax Analysts Conference on the State Fiscal Crisis, by Joseph Henchman, October 30, 2009
- "Amazon Tax" Unconstitutional and Unwise, by Joseph Henchman and Justin Burrows, September 15, 2009
- "Amazon Tax" Unconstitutional and Unwise: Amazon.com, LLC v. New York State Department of Taxation and Finance, by Joseph Henchman, September 9, 2009
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Joseph Henchman, Micah Cohen and Mark Robyn, August 26, 2009
- Interview with Governing Magazine on Tax Cuts, by Joseph Henchman, August 19, 2009
- Past Sotomayor Opinions Not Encouraging for Opponents of State Tax Overreaching, by Travis Greaves and Joseph Henchman, July 14, 2009
- The Dam Bursts in the Beaver State: Oregon’s Wave of Tax Increases and New Spending, by Joseph Henchman and Jack Mountjoy, July 9, 2009
- Wind Power: Good Enough Not to Need Subsidies, by Joseph Henchman, July 1, 2009
- The Dangers of Privatizing Tax Collection: Priceline.com, Inc. v. City of Anaheim, by Joseph Henchman and Justin Burrows, June 25, 2009
- New Jersey’s Gubernatorial Race, Part I: Governor Corzine Proposes 10.75% Income Tax Rate , by Joseph Henchman, May 27, 2009
- New Jersey’s Gubernatorial Race, Part II: Governor Corzine’s Challengers Call for Lowering Tax Burdens , by Joseph Henchman, May 27, 2009
- Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It, by Joseph Henchman, Maurice Thompson and Justin Burrows, May 26, 2009
- Economic Incidence: Consumers May Not Remit Ohio’s Tax on Grocery Sales, But They Pay It: Ohio Grocers Association v. Wilkins, by Joseph Henchman and Maurice Thompson, May 26, 2009
- A Golden Opportunity: California’s Budget Crisis Offers a Chance to Fix a Broken Tax System, by Joseph Henchman, May 18, 2009
- The Price of Paradise: Hawaii Becomes Fifth State to Adopt New Income Tax Brackets on High-Earners, by Mark Robyn and Joseph Henchman, May 12, 2009
- Remarks to the Shaftesbury Society Luncheon hosted by the John Locke Foundation, Raleigh, North Carolina, by Joseph Henchman, May 5, 2009
- From the House That Ruth Built to the House the IRS Built, by Travis Greaves and Joseph Henchman, April 6, 2009
- Opportunity for Tax Reform is Here: Will Obama Squander It?, by Joseph Henchman, April 3, 2009
- Proposed Tax on AIG Bonuses Raises Constitutional and Policy Concerns, by Joseph Henchman, March 27, 2009
- Testimony before Maryland Legislature on Tax Increase Supermajority Requirements, by Joseph Henchman, March 5, 2009
- Video: Joseph Henchman on Punitive Taxes on Unpopular Groups (CNN), March 4, 2009
- Testimony before Maryland Legislature on the Streamlined Sales Tax Project, by Joseph Henchman, February 18, 2009
- State Budget Shortfalls Present a Tax Reform Opportunity, by Joseph Henchman, February 11, 2009
- Charging Taxpayers for Tax Collection Is a Tax: Weisblat v. City of San Diego, by Joseph Henchman and Travis Greaves, February 6, 2009
- Urging the California Court of Appeal to Rule that Charging Taxpayers for Tax Collection is a Tax: Weisblat v. City of San Diego, by Adam Van Susteren and Joseph Henchman, February 5, 2009
- Letter to the Oklahoma Tax Commission on Cigarette Taxes, by Joseph Henchman and Mark Robyn, January 27, 2009
- Funding S-CHIP with Federal Cigarette Tax Increase is Poor Tax Policy, by Joseph Henchman and Gerald Prante, January 15, 2009
- CBPP Report Confuses Two Issues; Ignores Budget Reform Opportunity, by Joseph Henchman, January 8, 2009
- Video: Joseph Henchman on State Budget Shortfalls (C-SPAN Washington Journal), December 28, 2008
- Permitting Class Refund Actions Is Key to Effective Challenges of Illegal Taxes: Ardon v. City of Los Angeles, by Joseph Henchman and Travis Greaves, November 24, 2008
- Video: Joseph Henchman on Transit Bailout (CNN), by Joseph Henchman, November 19, 2008
- Urging California Court of Appeal to Permit Class Refund Actions in Challenges of Illegal Local Taxes-- Ardon v. City of Los Angeles, by Edward M. Teyssier and Joseph Henchman, November 14, 2008
- Voters Will Consider Tax-Related Ballot Initiatives in 23 States, by Joseph Henchman, October 31, 2008
- Transit Agencies in Bind Due to SILO Deals and AIG Collapse, by Joseph Henchman, October 30, 2008
- North Dakota's Measure 2: How Would Rate Cuts Affect the Peace Garden State's Competitiveness?, by Joseph Henchman, October 17, 2008
- Would the Proposed Bailout Affect Local Property Tax Collections?, by Joseph Henchman, September 29, 2008
- Urging North Carolina Courts to Hold Lottery Is a Tax -- Heatherly v. State, by Joseph Henchman, Chris Atkins and Kevin W. Benedict, September 8, 2008
- CBPP Report Longs for a Poorer Country, by Joseph Henchman, August 27, 2008
- Tax Foundation Urges Texas Court to Avoid Sparking an Interstate Tax War, by Joseph Henchman and Paul Galindo, August 25, 2008
- Video: Joseph Henchman on Sales Tax Holidays (Fox Business News), August 20, 2008
- The Right Prescription for Mississippi, by Joseph Henchman, August 19, 2008
- Tax Study Commission Can Improve Business Cimate, by Joseph Henchman, August 19, 2008
- Indiana Court Should Avoid Education Finance Mess: Bonner v. Daniels, by Joseph Henchman and Paul Galindo, August 18, 2008
- Urging Texas Court to Avoid Sparking an Interstate Tax War -- First American Title Ins. Co. v. Combs, by Joseph Henchman, August 12, 2008
- Urging Indiana Courts to Avoid Education Finance Mess -- Bonner v. Daniels, by Joseph Henchman, August 5, 2008
- Economic Growth Requires Bold Steps: Mississippi Should Consider Tax Reform Recommendations, by Joseph Henchman, July 18, 2008
- County and City Income Taxes Clustered in States with Poor Tax Climates, by Joseph Henchman, July 11, 2008
- Double Taxation of Hospital Services Pushes Patient Bills Up, by Joseph Henchman, July 1, 2008
- Certainty and Uniformity: The Standards (Testimony Before Congress on H.R. 5267, the Business Activity Tax Simplification Act of 2008), by Joseph Henchman, June 24, 2008
- Testimony on H.R. 5267, the Business Activity Tax Simplification Act of 2008, by Joseph Henchman, June 24, 2008
- Arizona's Special Interest Laundry List, by Josh Barro and Joseph Henchman, June 24, 2008
- Case Presents Opportunity to Ensure Uniform Application of Tax Code and Prevent Harm to Taxpayers, by Joseph Henchman and Matthew Reddington, April 28, 2008
- Urging a Stop to South Dakota's Discriminatory Insurance Taxes -- Metropolitan Life Ins. Co. v. Kinsman, by Joseph Henchman, April 15, 2008
- States Should Avoid Sales Taxes on Nonprofit Hospital Purchases, by Joseph Henchman, April 11, 2008
- An Opportunity to Improve Mississippi's Tax Climate, by Joseph Henchman and Tonya Barr, April 3, 2008
- Supreme Court Backs Railroad, Throws Out Tax Assessment, by Joseph Henchman, March 1, 2008
- Pennsylvania Governor's Borrowing Proposals Short-Sighted (Testimony Before the Pennsylvania House Republican Policy Committee), by Joseph Henchman, February 27, 2008
- Protecting Taxpayers from Fragmented State-by-State Interpretations of the Federal Tax Code -- Centerior Energy Corp. v. Mikulski, by Joseph Henchman and Erik S. Jaffe, February 22, 2008
- Virginia Supreme Court Considers Taxpayer Protections in NVTA Tax Case, by Joseph Henchman, February 13, 2008
- States Target Cell Phones for a Stealth, Burdensome Tax, by Joseph Henchman, January 18, 2008
- Don't Assume the U.S. Supreme Court Accepts Economic Nexus, by Joseph Henchman, December 17, 2007
- Defending Competitive Neutrality Before the Supreme Court, by Joseph Henchman, November 30, 2007
- Why the Quill Physical Presence Rule Shouldn't Go the Way of Personal Jurisdiction, by Joseph Henchman, November 5, 2007
- Maryland's Wal-Mart Tax Likely to Hurt Wal-Mart's Workers, by Chris Atkins and Joseph Henchman, March 9, 2006