August 5, 2014Sales taxes are an important revenue source, comprising close to half of all state revenues in 2013. But sales taxes are also inherently regressive because the lower a family's income, the more of its income the family must spend on things subject to the tax.
July 30, 2014Read the Policy Brief in PDF Form Sales taxes are one of the most important revenue sources for state and local governments—and are also one of the most unfair taxes. In recent years, policymakers nationwide have struggled to find ways...
July 21, 2014For much of the last century, estate and inheritance taxes have played an important role in helping states to adequately fund public services in a way that improves the progressivity of state tax systems. While many of the taxes levied by state and local governments fall most heavily on low-income families, only the very wealthy pay estate and inheritance taxes. Recent changes in the federal estate tax, however, culminating in the "fiscal cliff " deal of early 2013, have forced states to reevaluate the structure of their estate and inheritance taxes. Unfortunately, the trend of late has tended toward weakening or completely eliminating state estate taxes. This policy brief discusses inheritance and estate taxes and how states can adopt these important components of a progressive tax structure.
May 28, 2014The gasoline tax is the single largest source of funding for transportation infrastructure in the United States, but the tax is on an unsustainable course. Sluggish gas tax revenue growth has put strain on transportation budgets at the federal and state levels, and has led to countless debates around the country about how best to pay for America's infrastructure.
May 21, 2014The Beacon Hill Institute (BHI), a free-market think tank located at Suffolk University, frequently uses its State Tax Analysis Modeling Program (STAMP) to perform analyses purporting to show that lowering taxes, or not raising them, will benefit state economies. But STAMP suffers from a number of serious methodological problems and should not be relied upon by anybody seeking to understand the economic impacts of state tax policies.
- Improving Tax Fairness with a State Earned Income Tax Credit
- Corporate Tax Explorer
- ITEP's Analyses of Tax Reform Proposals in the States
- Undocumented Immigrants' State and Local Tax Contributions
- Who Pays? A Distributional Analysis of the Tax Systems in All 50 States (4th Edition)
- Debunking Laffer on Tax Cuts and Economic Growth
- The ITEP Guide to Fair State and Local Taxes
Tax Justice Blog
- Sales Tax Holidays = Not Worth Celebrating - 07/2014
- New Report on Wealth Inequality in the Great Recession Highlights Need for Asset-Building Strategies - 07/2014
- Tax Policy and the Race for the Governor's Mansion: South Carolina Edition - 07/2014
State Estate and Inheritance Taxes
Reports Using ITEP Data
Policy Matters Ohio: Cuts and Breaks