ITEP Reports

Issues with Taxing Marijuana at the State Level

May 6, 2015

Read 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...

Undocumented Immigrants' State & Local Tax Contributions

April 15, 2015

Read 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...

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-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.