Curtis Dubay is a Senior Policy Analyst at The Heritage Foundation, where he specializes in tax issues.

Before coming to Heritage in November 2008, Dubay was a Senior Associate at PricewaterhouseCoopers in Atlanta, where he structured international transactions as part of the accounting firm's Transfer Pricing Group.

Dubay previously served as a Senior Economist for the Tax Foundation, where he authored three widely recognized and cited reports: "Tax Freedom Day," "State-Local Tax Burdens" and "The State Business Tax Climate Index." (Tax Freedom Day refers to the date on which Americans at last have earned enough income to pay the nation's total income tax bill for the year.)

Dubay has done research on the details of a wide range of taxes, among them income, sales, capital gains, dividends, corporate, excise and international. He has testified to state legislatures about how to improve their tax climates. Such newspapers and periodicals as The Wall Street Journal and Forbes have quoted his views.

Dubay received his master's degree in economics from the University of Connecticut in 2004. He also has a bachelor's degree in economics and leadership studies from the University of Richmond. He lives in Washington, D.C.