2005

Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case

Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system. The study examines options available to New York policy makers as they seek to adequately...

ITEP Testimony Bill 16-35 Proposed Income Tax Changes

ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s tax system less unfair by reducing the income tax on low- and middle-income D.C. residents....

ITEP Testimony on SB 403 and SB 748 - Combined Reporting & Corporate Minimum Tax

My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two effective and complementary solutions to this problem, mandatory combined reporting and a gross-receipts-based minimum corporate...

State Corporate Income Taxes 2001-2003

Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look at the taxes that 275 large, profitable corporations paid, or failed to pay, on their...