ITEP Reports

State Tax Preferences for Elderly Taxpayers

March 23, 2015

Read as a PDF. State governments provide a wide array of tax breaks for their elderly residents. Almost every state that levies an income tax now allows some form of income tax exemption or credit for citizens over age 65...

How Long Has it Been Since Your State Raised Its Gas Tax?

February 10, 2015

Many states' transportation budgets are in disarray, in part because they are trying to cover the rising cost of asphalt, machinery, and other construction materials with a gasoline tax rate that is rarely increased. A growing number of states have recognized the problem with this approach and have switched to a "variable-rate" gas tax under which the tax rate tends to rise over time alongside either inflation or gas prices. A majority of Americans live in a state where the gas tax is automatically adjusted in this way.

Most Americans Live in States with Variable-Rate Gas Taxes

February 10, 2015

The federal government and many states are seeing shortfalls in their transportation budgets in part because the gasoline taxes they use to generate those funds are poorly designed. Thirty-two states and the federal government levy "fixed-rate" gas taxes where the tax rate does not change even as the cost of infrastructure materials inevitably increases over time. Th e federal government's 18.4 cent gas tax, for example, has not increased in over 21 years. And close to half the states (22) have gone a decade or more without a gas tax increase.

Grocery Tax Exemption Is No Improvement for Idaho

February 5, 2015

Read as a PDF. A proposal to eliminate Idaho’s Grocery Credit Refund and create a sales tax exemption for all grocery purchases would reduce state revenues by roughly $34 million each year while primarily benefiting higher-income taxpayers, tourists and other...

Who Pays? 5th Edition

January 14, 2015

Who Pays?, A Distributional Analysis of the Tax Systems in All Fifty States (the fifth edition of the report), assesses the fairness of state and local tax systems by measuring the state and local taxes that will be paid in...