May 6, 2015Read as a PDF. Table of Contents Introduction Why Tax Marijuana? Designing a State Tax on Marijuana How Much Revenue Would Marijuana Legalization Generate for States Factors that Could Negatively Impact Marijuana Revenue Factors that Could Positively Impact Marijuana...
April 15, 2015Read as a PDF. (Includes Full Appendix of State-by-State Data) Report Landing Page In the public debates over federal immigration reform, sufficient and accurate information about the tax contributions of undocumented immigrants is often lacking. The reality is the 11.4 million...
March 23, 2015Read 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...
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-one 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. The federal government's 18.4 cent gas tax, for example, has not increased in over 21 years. And twenty states have gone a decade or more without a gas tax increase.
- Undocumented Immigrants' State and Local Tax Contributions
- 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
- Debunking Laffer on Tax Cuts and Economic Growth
- The ITEP Guide to Fair State and Local Taxes
Tax Justice Blog
- State Rundown 5/18: Late-Breaking Developments - 05/2015
- State Rundown 5/14: Helping and Hurting Working Families - 05/2015
- State Rundown 5/11: Deadlock and Infighting - 05/2015