Jay Miller

Jay Miller

Jay Miller of Whitefish Bay is an attorney primarily engaged in tax controversy matters. He is a former adjunct professor at the University of Wisconsin-Milwaukee’s Lubar School of Business.

Previously, he served as vice president and tax counsel for Northwestern Mutual and, before that, as a trial attorney in the Tax Division of the U.S. Department of Justice. Miller has written many articles on tax-related topics, both for professional publications such as Wisconsin Lawyer and for publications such the Badger Institute’s Diggings magazine and the Milwaukee Journal Sentinel. After first becoming a lawyer, Miller obtained a LL.M. degree in taxation from New York University School of Law.

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Black Education Matters

While NBA players tout education reform, Milwaukee school officials continue to rig the game
By Jay Miller
October 1, 2020

No need for state-run student loan refinancing

Over 180 credit unions and banks across Wisconsin already offer student loan refinancing products and/or student loans.
By Jay Miller

The limited role for government in easing the retirement-savings problem

The federal government has the right approach by revising existing rules rather than starting unnecessary new programs.
By Jay Miller

The perils of state-run retirement plans

State government needn’t have a hand in the retirement-savings fix; private-sector options already proliferate.
By Jay Miller

The demise of Illinois' flat tax

Switching to a progressive income tax structure would drive Illinois even further behind Wisconsin.
By Jay Miller
July 31, 2019

Overall tax reform in Wisconsin depends on the sales tax

Department of Revenue's guidelines on taxing ice cream cakes illustrate the absurd complexity of state's sales tax system.
By Jay Miller
April 25, 2019

Illinois’ loss could be Wisconsin’s gain

The fiscal calamity looming for our neighbor to the south could help lure businesses and workers to the Badger State.
By Jay Miller
January 21, 2019

Wisconsin should reform process for commercial property assessments

As with manufacturing property, valuations should be done by the state, with owners being able to appeal to a panel of tax experts rather than a local review board.
By Jay Miller -
October 31, 2018

Another reason new federal law should prompt Wisconsin tax reform

A whole lot more Wisconsinites are about to feel the sting of high state and local taxes (SALT) in ways they never have before — a fact that will lead either to a whole lot more dissatisfaction with elected officials or to substantive tax reform in Madison.
By Jay Miller
July 26, 2018

Arbitrary tax breaks neither good policy nor good economics

Broad-based Wisconsin tax reform should be the goal
By Jay Miller
May 7, 2018

New tax law offers chance to infuse private capital into distressed areas

Governors can nominate up to 25 percent of low-income areas in their respective states to be OZs, subject to Treasury approval.
By Jay Miller
March 14, 2018

New federal tax law should prod Wisconsin to enact tax reform

Residents in high-tax states like ours are stung harder by cap on state/local tax deduction.
By Jay Miller
February 20, 2018

It's time to look at Wisconsin tax reform

Many taxpayers in the Badger State could take a hit under changes proposed in House Republican tax bill.
By Jay Miller
November 8, 2017

The festering mess that is Illinois

And how tax reform and transportation upgrades can help Wisconsin take full advantage.
By Jay Miller

Chris Abele's zero state taxes is a non-story

For better or worse, the tax laws are designed not just to collect revenue. They also aim to encourage certain types of behavior, such as being charitable or investing in risky enterprises that, if successful, lead to job creation.
By Jay Miller
August 9, 2016

More government aid doesn't rein in college costs

College tuition continues to rise at a rate that greatly exceeds inflation and student loans are becoming more and more onerous.
By Jay Miller
June 23, 2016

Why Wisconsin remains a tax hell

New findings trumpeted by the Milwaukee Journal Sentinel fail to break down Wisconsin’s tax burden by income categories or on a regional basis.
By Jay Miller
December 15, 2015

New arena for Milwaukee isn't a panacea

Building new facilities often do little to alleviate the scourge of crime-ridden neighborhoods, which just get pushed to the background — until they explode.
By Jay Miller
June 10, 2015

Is it time for nonprofits to pay property taxes?

Tax-exempt institutions pay utility fees for their use of electricity and water. Shouldn’t a tax for their ownership of property be viewed in the same light?
By Jay Miller
February 3, 2015

What Wisconsin can learn from Illinois' fiscal predicament

Wisconsin should not assume, however, that it will gain from Illinois’ predicament, unless it takes steps to improve its own income tax competitiveness.
By Jay Miller
January 7, 2015