2000

"Further Evidence" on the Linkage Between Income Taxes and Economic Growth?

Examining economic growth rates before and after a single policy change without attempting to control for other causal factors is not an exercise which should be taken seriously. The impact of tax law changes on economic growth is, rightly, a...

How Would Expanding Oregon's Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?

Oregon is one of nine states that currently allow taxpayers to claim federal income taxes paid as a deduction on personal income tax forms. Under current law, Oregon taxpayers can deduct up to $3,000 of federal personal income tax on...

ITEP Testimony Before Virginia Tax Reform Commission

The Commission on Virginia’s State and Local Tax Structure for the 21st Century has an opportunity to offer a vision for equitable and sensible reform. Equity, simplicity and the interaction of the state’s tax system with the federal tax system...

Revenue-Raising Plans for Louisiana: Who Pays?

The state of Louisiana is currently facing a substantial budget shortfall. Recent estimates suggest that legislators crafting the state’s fiscal year 2001 state budget must make up almost $5401 million in revenues through budget cuts or tax increases. Among the...

Analysis of Virginia Tuition Tax Credit Proposal

The Institute on Taxation and Economic Policy (ITEP) has analyzed the proposed “Virginia Children’s Educational Opportunity Act 2000” (H.B. 68 and S.B. 336), to measure the effects of the bill’s proposed tuition subsidies on Virginia families with children by income...

A Plan for Progressive Tax Reform in Alabama

In 1996, the Institute on Taxation and Economic Policy released a report entitled Who Pays? A Distributional Analysis of the Tax Systems in All 50 States.1 One of the findings of the study was that in 1995, Alabama had a...