February 10, 2015Many 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.
February 10, 2015The 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.
February 5, 2015Read 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...
January 14, 2015Who 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...
September 18, 2014Read the Report in PDF Form The Census Bureau released data in September showing that the share of Americans living in poverty remains high. In 2013, the national poverty rate was 14.5 percent, a slight drop from last years’ rate...
- Who Pays? A Distributional Analysis of the Tax Systems in All 50 States (5th Edition)
- ITEP's Analyses of 2015 Tax Reform Proposals in the States
- Improving Tax Fairness with a State Earned Income Tax Credit
- Corporate Tax Explorer
- Undocumented Immigrants' State and Local Tax Contributions
- Debunking Laffer on Tax Cuts and Economic Growth
- The ITEP Guide to Fair State and Local Taxes
Grocery Tax Exemption Is No Improvement for Idaho
Reports Using ITEP Data
Policy Matters Ohio: Kasich tax proposal would skew tax system further in favor of Ohio's affluent
Connecticut Voices for Children: Families First, Prosperity for All: Making Connecticut's Tax and Benefit System More Family-Friendly