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-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...
- 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
Reports Using ITEP Data
Connecticut Voices for Children: Funding Our Future: Child and Family Friendly Revenue Options
The Economic Progress Institute: Making Work Pay for Working Families: Increasing the State's Earned Income Tax Credit