Andrew Perry

Nathan Gusdorf is the Executive Director of the Fiscal Policy Institute. He is a tax attorney by training, and before joining FPI worked in the tax department of an international law firm in New York City. Prior to law school, he was a Visiting Scholar in Philosophy and Political Theory at Goethe University in Frankfurt am Main, Germany and a member of the Normative Orders Research Centre. Nathan received his J.D. from New York University School of Law and his B.A. in Philosophy, magna cum laude, from Dartmouth College.

Recent Work

A Tax Plan for Statewide Universal Childcare

New York's public school system, built in the nineteenth century, entitles New Yorkers aged five to twenty-one to free education. More recently, policymakers, including Governor Hochul and Mayor-elect Mamdani, have committed to finishing the project by extending universal education and care to children under the age of five.

Financial Plan Analysis of FY 2026 Enacted Budget

On Friday, June 13, New York State’s Division of the Budget released its financial plan for this year’s enacted State budget. The financial plan forecasts a national economic slowdown over the next four years as well as dramatic federal budget cuts. These forecasts indicate that the State will likely need to implement tax increases to manage the fallout from federal economic and fiscal policy.

Ensuring Adequate Funding for Childcare

New York State has enacted substantial expansions to its childcare subsidy program in recent years, supporting more families than ever. Yet the State risks undermining these gains by underfunding the program in fiscal year 2026, forcing New York City and other localities across the state to deny service to eligible families beginning as early as April 2025, putting them on a waitlist.

April 10th, 2025|Education, Social Policy, State Budget|

Fact Sheet: The 2026 Executive Budget’s Fiscal Outlook

The executive budget makes significant upward revisions to its expected revenue for both the current and upcoming fiscal years (fiscal years 2025 and 2026, respectively), raising anticipated tax receipts by $4.6 billion and $4.1 billion from the levels projected in the fiscal year 2025 enacted budget financial plan. Strong personal income tax receipts drive higher-than-anticipated revenue.

January 29th, 2025|State Budget|
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