David Brunori, who writes the regular column First Take, is a partner in the Washington office of Quarles & Brady LLP and a research professor of public policy at The George Washington University. He is a nationally known expert in state and local tax and public finance. He writes a regular column on state tax policy for Thomson Reuters. Previously, he served as Deputy Publisher at Tax Analysts, and was an attorney for the United States Department of Justice as well as for another Washington firm. He writes and speaks extensively on state and local tax and regulatory issues. He earned his J.D. from the University of Pittsburgh School of Law and B.A. and M.A. degrees from GWU.