TENTATIVE

                                                                                                   Occ. Code 1790100

New York State Department of Civil Service

Classification Standard

BRIEF DESCRIPTION OF CLASS SERIES

          Tax Policy Analysts evaluate the states tax structure and the effect of changes on taxpayers, businesses, the economy, and tax revenues. They develop and implement statistical tax studies and conduct policy research; report their findings from simulations and forecasting models to executive managers, the legislature, and the New York State Division of the Budget; and develop tax-related legislative proposals and data regarding revenue estimates of such proposals.

These positions are located at the New York State Department of Taxation and Finance.

DISTINGUISHING CHARACTERISTICS

          TAX POLICY ANALYST 1: entry level; collects and analyzes routine tax data and performs tax policy research.

          TAX POLICY ANALYST 2: full performance level; collects, analyzes, and reports tax data and forecasting model outputs; carries out segments of larger projects; assists in the development of new tax policy or changes to existing tax policy; and may supervise Tax Policy Analysts 1.   

          TAX POLICY ANALYST 3: first supervisory level; conducts the full range of tax policy research activities; directs major studies; and formulates new policies.  

          TAX POLICY ANALYST 5: serves as a section head; plans and directs all tax policy research and analysis activities; develops and recommends legislative tax policy to executive leaders; and conducts studies of important interest to the agency.

RELATED CLASSES

Economists apply economic theory and principles in the design and planning of economic studies, the systematic collection and analysis of economic information, the preparation of interpretative reports, and the provision of guidance and counsel to management, client groups, and others on economic matters.

Statisticians apply the full range of professional statistical theories and principles to the planning and design of statistical studies, and to the gathering and interpretation of numeric data. Incumbents provide technical assistance and advice in the application of statistical methods and in the interpretation of statistical results.

ILLUSTRATIVE DUTIES

          TAX POLICY ANALYST 1: reviews tax forms for accuracy to facilitate statistical analysis; assists in the compilation of fully verified micro data files for major tax types such as Personal Income Tax (PIT), Article 9A (C-corporate franchise), Article 32 (banking franchise), Article 33 (insurance franchise), and Article 9 (corporations and utilities); assists in the maintenance of tax micro simulations and econometric models used for revenue projections and forecasts, and to estimate the impact of proposed and final tax law changes on taxpayer behavior, tax revenue, and economic activity;  assists in researching alternate taxation methods and recommends revisions to the tax structure, including shifts in tax emphasis and the increase, reduction, or elimination of existing taxes; performs research and provides background information to respond to executive inquiries regarding New York States tax structure and policies; assists in creating written reports detailing new developments and initiatives in taxation through research of publications, attendance at seminars, conferences and hearings, discussion with representatives from various industries and other states, and tracking of federal and state tax rate changes and the subsequent effects of those changes; assists in the creation of applications to correct data on tax records using various software; researches, implements, and maintains software; and assists in developing data cubes and participates in verifying that they are accurate and complete.

          TAX POLICY ANALYST 2: analyzes the immediate and long-term effects of various tax programs on the economic climate of the state, and recommends tax policy initiatives and alternatives; participates in special cross-functional teams conducting comprehensive research studies on the impact of federal legislation on the states tax structure; prepares draft policy studies and mandated reports for use by the legislature in budget discussions; develops and analyzes research goals including the type of data to be gathered and the timeline; develops difficult tax micro-simulation and econometric models to estimate the impact of enacted and proposed tax law changes in taxpayer behavior, tax revenue, and economic activity; examines alternate taxation methods and recommends revisions of the tax structure, including shifts in tax emphasis, or the increase, reduction, and the elimination of existing taxes; presents recommendations and findings to higher level officials; serves as a resource for the Office of Counsel and other parties to assist in drafting legislative proposals resulting from recommendations; assists department staff in the implementation of resulting legislative changes; personally responds to tax data inquiries from other state agencies, legislative staff, local public officials, businesses, and individuals; meets with various parties to discuss the usefulness and limitations of tax data; and personally develops informational documents and resources regarding new developments and initiatives in taxation.

          TAX POLICY ANALYST 3: supervises Tax Policy Analysts 1 and 2; directs the analysis of the immediate and long-term effects of various tax programs on the economic climate of the state, recommends policy initiatives and alternatives to tax programs, and evaluates the potential impact of those various tax policy initiatives on the mission of the Department; leads special cross-functional teams in conducting comprehensive research studies on the impact of federal legislation on the states tax structure; oversees the preparation of draft policy studies and mandated reports for use by the legislature in budget discussions; plans and oversees the development of all tax statistical research studies and ensures they are prepared in a timely manner; directs the development of all tax micro-simulation and econometric models to estimate the impact of enacted and proposed tax law changes and changes on taxpayer behavior, tax revenue, and economic activity; oversees the examination of alternate taxation methods and recommends revisions of the tax structure, including shifts in tax emphasis and the increase, reduction, or elimination of existing taxes; presents recommendations and findings to the Tax Policy Analyst 5 and/or executive staff; assists department staff in the implementation of tax policy legislative changes; oversees the responses to tax data inquiries from other state agencies, legislative staff, local public officials, businesses and individuals; meets with various parties to discuss the usefulness and limitations of the data; oversees the development of informational documents and resources regarding new developments and initiatives in the taxation field; represents the department in public forums, interagency task forces, and long-term research projects; and participates in department-wide workgroups and special projects as assigned.

          TAX POLICY ANALYST 5: evaluates the states current fiscal policy, with an emphasis on the states revenue-generating policies and practices; directs the analysis of the effects of various taxes to determine their impact on revenue projections and the business climate of the state; directs the analysis of adjustments to the states tax structure and recommends policy changes; evaluates the alternative revenue raising of tax relief programs and fiscal policies in implementing the tax and fiscal policies of the state; develops recommendations on proposed legislation relating to tax policy and the states financial plan; assists with the identification and implementation of new revenue generating programs; coordinates the research of technical issues related to the budget and the states tax structure, and develops recommendations for executive leadership; recommends changes in estimating methodology, assumptions, data collection procedures, and methods of data analysis relating to the development of the states financial plan; oversees the development and evaluation of econometric models to produce accurate forecasting techniques and methodologies; and participates in negotiations with legislative staff on various aspects of the executive budget to reach agreements that are acceptable to the Governor and the Legislature.

INDEPENDENCE OF OPERATION

Tax Policy Analysts at all levels carry out their assignments following standard work procedures and plans with little supervisory oversight or guidance. They independently resolve problems of a highly sensitive nature that typically have major tax policy implications.

COMPLEXITY

Tax Policy Analysts utilize knowledge of research methodology, tax law and policy, and program operations, and employ a number of standard statistical and data gathering methods to compare and project quantitative tax data. The fact finding, data gathering, and analysis activities of Tax Policy Analysts are characterized by knowledge of the nature and purpose of agency operations and interrelationships; application of pertinent statistical techniques to the information gathered; and by the ability to analyze data and to present it in the form and manner most useful to executive management. The design of statistical and analytical methods for tax research projects may involve the assistance of, and consultation with, other professional staff, including information technology specialists.

COMMUNICATION

Tax Policy Analysts at all levels communicate, both orally and in writing, with individuals in their own organization, with technical specialists in other occupational areas providing support services to special projects, and with various internal and external customers to validate information, check conclusions, and resolve other issues or problems. They may also participate at conferences with program administrators by providing supportive information to the principals at the conference. They communicate with interested individuals, client groups, and others outside the organization to provide, confirm and acquire information, and to explain program goals, objectives and study findings.

MINIMUM QUALIFICATIONS

          TAX POLICY ANALYST 1                                      

Open Competitive: bachelors degree and two years of experience conducting research studies requiring the analysis and interpretation of government policy issues and the preparation of written reports. A masters degree in public administration, public affairs, policy sciences, political science, government, or a related field may substitute for one year of the general experience.

          TAX POLICY ANALYST 2

Open Competitive: bachelors degree and four years of experience conducting research studies requiring the analysis and interpretation of government policy issues and the preparation of written reports.  One year of this experience must have been in taxation or government finance.  A masters degree in public administration, public affairs, policy sciences, political science, government, or a related field may substitute for one year of the general experience.

          TAX POLICY ANALYST 3

Open Competitive: bachelors degree and six years of experience in conducting research studies requiring the analysis and interpretation of government policy issues and the preparation of written reports.  One year of this experience must have been in the field of taxation or government finance and one year of the experience must have required supervision of a research team. A masters degree in public administration, public affairs, policy sciences, political science, government, or a related field may substitute for one year of the general experience.

          TAX POLICY ANALYST 5

Open Competitive: bachelors degree and eight years of experience conducting research or data studies requiring the analysis and interpretation of government policy issues, and the preparation of written reports.  Two years of this experience must have been in the area of taxation or government finance, and one year of the experience must have required supervision of a research team. A masters degree in public administration, public affairs, policy analysis, political science, government, economics, or a related field may substitute for one year of the general experience.

Date:  8/15

NOTE: Classification Standards illustrate the nature, extent and scope of duties and responsibilities of the classes they describe. Standards cannot and do not include all of the work that might be appropriately performed by a class. The minimum qualifications above are those which were required for appointment at the time the Classification Standard was written. Please contact the Division of Staffing Services for current information on minimum qualification requirements for appointment or examination.