Publications by Year
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2024
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A Distributional Analysis of Kamala Harris’ Tax Plan
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A Distributional Analysis of Donald Trump’s Tax Plan
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Extending Temporary Provisions of the 2017 Trump Tax Law: Updated National and State-by-State Estimates
-
State Earned Income Tax Credits Support Families and Workers in 2024
-
State Child Tax Credits Boosted Financial Security for Families and Children in 2024
-
Sales Tax Holidays Miss the Mark When it Comes to Effective Sales Tax Reform
-
Tax Payments by Undocumented Immigrants
-
Improving Refundable Tax Credits by Making Them Immigrant-Inclusive
-
Corporate Tax Breaks Contribute to Income and Racial Inequality and Shift Resources to Foreign Investors
-
Who Benefits and Who Pays: How Corporate Tax Breaks Drive Inequality
-
States Should Enact, Expand Mansion Taxes to Advance Fairness and Shared Prosperity
-
Corporate Taxes Before and After the Trump Tax Law
-
Is California Really a High-Tax State?
-
Fairness Matters: A Chart Book on Who Pays State and Local Taxes
-
Who Pays Taxes in America in 2024
-
Local Mansion Taxes: Building Stronger Communities with Progressive Taxes on High-Value Real Estate
-
Revenue-Raising Proposals in President Biden’s Fiscal Year 2025 Budget Plan
-
Corporate Tax Avoidance in the First Five Years of the Trump Tax Law
-
Tax Policy to Reduce Racial Retirement Wealth Inequality
-
House SALT Proposal is Expensive, Unneeded, and Poorly Designed
-
Impacts of the Tax Relief for American Families and Workers Act
-
Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax
-
Proposed Tax Deal Would Help Millions of Kids with Child Tax Credit Expansion While Extending Damaging Corporate Tax Breaks
-
2023
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The Estate Tax is Irrelevant to More Than 99 Percent of Americans
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Far From Radical: State Corporate Income Taxes Already Often Look Beyond the Water’s Edge
-
America Used to Have a Wealth Tax: The Forgotten History of the General Property Tax
-
Local Earned Income Tax Credits: How Localities Are Boosting Economic Security and Advancing Equity with EITCs
-
Supreme Corporate Tax Giveaway: Who Would Benefit from the Roberts Court Striking Down the Mandatory Repatriation Tax?
-
States are Boosting Economic Security with Child Tax Credits in 2023
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Boosting Incomes, Improving Equity: State Earned Income Tax Credits in 2023
-
Expanding the Child Tax Credit Would Advance Racial Equity in the Tax Code
-
Weakening the SALT Cap Would Make House Tax Package More Expensive and More Tilted in Favor of the Wealthiest
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
‘Fair Share Act’ Would Strengthen Medicare and Social Security Taxes
-
Corporations Reap Billions in Tax Breaks Under 'Bonus Depreciation'
-
Expanding the Child Tax Credit Would Help Nearly 60 Million Kids, Especially Those in Families with Low Incomes
-
Trio of GOP Tax Bills Would Expand Corporate Tax Breaks While Doing Little for Americans Who Most Need Help
-
Preventing an Overload: How Property Tax Circuit Breakers Promote Housing Affordability
-
Extending Temporary Provisions of the 2017 Trump Tax Law: National and State-by-State Estimates
-
How Local Governments Raise Revenue—and What it Means for Tax Equity
-
State Income Tax Subsidies for Seniors
-
Effects of President Biden’s Proposal to Expand the Child Tax Credit
-
Revenue-Raising Proposals in President Biden’s Fiscal Year 2024 Budget Plan
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Tax Avoidance Continues to Fuel School Privatization Efforts
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Higher Stock Buyback Tax Would Raise Billions by Tightening Loophole for the Wealthy
-
The Pitfalls of Flat Income Taxes
-
2022
-
State Child Tax Credits and Child Poverty: A 50-State Analysis
-
Twenty-Three Corporations Saved $50 Billion So Far Under Trump Tax Law’s “Bonus Depreciation” that Many Lawmakers Want to Extend
-
The Geographic Distribution of Extreme Wealth in the U.S.
-
Unfinished Tax Reform: Corporate Minimum Taxes
-
How the Inflation Reduction Act’s Tax Reforms Can Help Close the Racial Wealth Gap
-
Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2022
-
More States are Boosting Economic Security with Child Tax Credits in 2022
-
National and State-by-State Estimates of Two Approaches to Expanding the Child Tax Credit
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Abortion-Restricting States Do Least for Children
-
Creating Racially and Economically Equitable Tax Policy in the South
-
State-by-State Tax Expenditure Reports
-
Revenue-Raising Proposals in President Biden’s Fiscal Year 2023 Budget Plan
-
What the Biden Administration Can Do on Its Own, Without Congress, to Fix the Tax Code
-
State-by-State Estimates of Sen. Rick Scott’s “Skin in the Game” Proposal
-
Federal EITC Enhancements Help More Than One in Three Young Workers
-
Revenue-Raising Proposals in the Evolving Build Back Better Debate
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2021
-
Resources on the Build Back Better Agenda
-
Analysis of the House of Representatives’ Build Back Better Legislation
-
The Impact of Work From Home on Commercial Property Values and the Property Tax in U.S. Cities
-
Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2021
-
Investment Income and Racial Inequality
-
State Income Taxes and Racial Equity: Narrowing Racial Income and Wealth Gaps with State Personal Income Taxes
-
Repealing the SALT Cap Would Wipe Out Revenue Raised by the House Ways and Means Bill’s Income Tax Provisions
-
Tax Changes in the House Ways and Means Committee Build Back Better Bill
-
Why Congress Should Reform the Federal Corporate Income Tax
-
Options to Reduce the Revenue Loss from Adjusting the SALT Cap
-
The One Thing Missing From the Qualified Business Income Deduction Conversation: Racial Equity
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Corporate Tax Avoidance Under the Tax Cuts and Jobs Act
-
The Child Tax Credit in Practice: What We Know About the Payoffs of Payments (Webinar)
-
ITIN Filer Data Gap: How Changing Laws, Lack of Data Disaggregation Limit Inclusive Tax Policy
-
Income Tax Increases in the President’s American Families Plan
-
Effects of the President’s Capital Gains and Dividends Tax Proposals by State
-
Not Worth Its SALT: Tax Cut Proposal Overwhelmingly Benefits Wealthy, White Households
-
National and State-by-State Estimates of President Biden’s Campaign Proposals for Revenue
-
A Proposal to Simplify President Biden’s Campaign Plan for Personal Income Taxes and Replace the Cap on SALT Deductions
-
The High Cost of Corporate Tax Avoidance (Webinar)
-
55 Corporations Paid $0 in Federal Taxes on 2020 Profits
-
Corporate Tax Reform in the Wake of the Pandemic
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Taxes and Racial Equity: An Overview of State and Local Policy Impacts
-
Testimony to Senate Budget Committee on Ending a Rigged Tax Code: The Need To Make the Wealthiest People and Largest Corporations Pay their Fair Share of Taxes
-
Estimates of Cash Payment and Tax Credit Provisions in American Rescue Plan
-
How Long Has It Been Since Your State Raised Its Gas Tax?
-
Comparing Flat-Rate Income Tax Options for Alaska
-
Testimony to Washington State Legislature House Finance Committee on HB 1496
-
Child Tax Credit Enhancements Under the American Rescue Plan
-
ANALYSIS: Cash and Tax Provisions in Biden’s Economic Recovery Plan
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2020
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State Taxation of Capital Gains: The Folly of Tax Cuts & Case for Proactive Reforms
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Webinar: What's Tax Got to Do With It?
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Illinois’s Flat Tax Exacerbates Income Inequality and Racial Wealth Gaps
-
Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2020
-
Tax Justice is…
-
South Strong: Racial Equity and Taxes in Southern States
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Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
New Analysis Compares HEROES Act and HEALS Act, Disaggregates Data by Race and Income
-
An Updated Analysis of a Potential Payroll Tax Holiday
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Trade Deals Aren't Enough: Fixing the Tax Code to Bring American Jobs Back
-
Who Pays Taxes in America in 2020?
-
Republican Tax Credit Proposal Would Provide New Breaks to Tax Avoiders Like Amazon and Netflix
-
Depreciation Breaks Have Saved 20 Major Corporations $26.5 Billion Over Past Two Years
-
Major Cash Payment and Tax Provisions in the HEROES Act
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Analysis: How the HEROES Act Would Reach ITIN Filers
-
Harris-Sanders-Markey Cash Payment Proposal Would Dwarf Checks Sent Under the CARES Act
-
State Options to Shore up Revenues and Improve Tax Codes amid Pandemic
-
Tax Rebates in the Federal CARES Act
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Trump’s Proposed Payroll Tax Elimination
-
ITEP Testimony on the Illinois Earned Income Credit
-
ITEP Testimony Regarding Connecticut Senate Bill 16, An Act Concerning the Adult Use of Cannabis
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Expanding State EITCs: Age Enhancements and a Credit Increase for Workers without Children in the Home
-
ITEP Testimony In Support of H.B. 222 Income Tax Rates – Capital Gains Income & H.B. 256 Maryland Estate Tax – Unified Credit
-
State Itemized Deductions: Surveying the Landscape, Exploring Reforms
-
ITEP Comments and Recommendations on REG-107431-19
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2019
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Mayor Pete Buttigieg's Proposed EITC Expansion
-
Corporate Tax Avoidance in the First Year of the Trump Tax Law
-
Opportunity Zones Bolster Investors’ Bottom Lines Rather than Economic or Racial Equity
-
States Should Decouple from Costly Federal Opportunity Zones and Reject Look-Alike Programs
-
How Congress Can Stop Corporations from Using Stock Options to Dodge Taxes
-
Cannabis Legalization: Tax Cut or Tax Hike?
-
Benefits of a Financial Transaction Tax
-
State Tax Codes as Poverty Fighting Tools: 2019 Update on Four Key Policies in All 50 States
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Options for a Less Regressive Sales Tax in 2019
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Reducing the Cost of Child Care Through State Tax Codes in 2019
-
Property Tax Circuit Breakers in 2019
-
Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2019
-
Working Families First Credit
-
Comments on Senate Finance Committee Paper on Anti-Deferral Accounting
-
Promoting Greater Economic Security Through A Chicago Earned Income Tax Credit: Analyses of Six Policy Design Options
-
Major Federal Tax Credit Proposals
-
TCJA by the Numbers, 2020
-
Tax Cuts and Jobs Act: A Timeline
-
Election 2020: Tax Policy Essentials
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
BOOST Act
-
Understanding Five Major Federal Tax Credit Proposals
-
Cost-of-Living Refund Act
-
American Family Act
-
Working Families Tax Relief Act
-
LIFT the Middle Class Act
-
Rise Credit
-
Presentation: NCSL Task Force on State and Local Taxation, Taxing Cannabis
-
ITEP Testimony Supporting H.B. No. 7415, An Act Concerning a Surcharge on Capital Gains
-
The Case for Extending State-Level Child Tax Credits to Those Left Out: A 50-State Analysis
-
The Case For Progressive Revenue Policies
-
Who Pays Taxes in America in 2019?
-
Corporate Tax Avoidance Remains Rampant Under New Tax Law
-
Fairness Matters: A Chart Book on Who Pays State and Local Taxes
-
The Illusion of Race-Neutral Tax Policy
-
Shared Prosperity: A Progressive Approach to Marginal Tax Rates
-
Progressive Revenue-Raising Options
-
Congress Should Reduce, Not Expand, Tax Breaks for Capital Gains
-
The U.S. Needs a Federal Wealth Tax
-
Taxing Cannabis
-
A Simple Fix for a $17 Billion Loophole: How States Can Reclaim Revenue Lost to Tax Havens
-
Who Pays and Why It Matters | MECEP Policy Insights Conference Keynote Address
-
Moving Toward More Equitable State Tax Systems
-
2018
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Joint Letter: End the Tax Extenders Once And For All
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The Federal Estate Tax: An Important Progressive Revenue Source
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The Failure of Expensing and Other Depreciation Tax Breaks
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A Fair Way to Limit Tax Deductions
-
Comments to be delivered during IRS hearing on “Contributions in Exchange for State or Local Tax Credits” (REG-112176-18)
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Low Tax for Whom? Indiana is a “Low Tax State” Overall, But Not for Families Living in Poverty
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Low Tax for Whom? Oklahoma is a “Low Tax State” Overall, But Not for Families Living in Poverty
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Low Tax for Whom? Florida is a “Low Tax State” Overall, But Not for Families Living in Poverty
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ITEP Comments and Recommendations on Proposed Section 170 Regulation (REG-112176-18)
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Race, Wealth and Taxes: How the Tax Cuts and Jobs Act Supercharges the Racial Wealth Divide
-
Tax Cuts 2.0 Resources
-
State Tax Codes as Poverty Fighting Tools: 2018 Update on Four Key Policies in All 50 States
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Rewarding Work Through State Earned Income Tax Credits in 2018
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Reducing the Cost of Child Care Through State Tax Codes in 2018
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Options for a Less Regressive Sales Tax in 2018
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Property Tax Circuit Breakers in 2018
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ITEP Testimony "Regarding the Final Report of the Arkansas Tax Reform and Relief Legislative Task Force"
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Rep. Shuster’s Mixed Bag: Doubling the Gas Tax before Repealing It Entirely
-
Understanding and Fixing the New International Corporate Tax System
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Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Federal Tax Cuts in the Bush, Obama, and Trump Years
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The Other SALT Cap Workaround: Accountants Steer Clients Toward Private K-12 Voucher Tax Credits
-
Lottery, Casino and other Gambling Revenue: A Fiscal Game of Chance
-
The New International Corporate Tax Rules: Problems and Solutions
-
ITEP's Senior Policy Analyst Richard Phillips Remarks at Facebook Shareholders Meeting in Favor of Tax Principles Resolution
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SALT/Charitable Workaround Credits Require a Broad Fix, Not a Narrow One
-
How Long Has It Been Since Your State Raised Its Gas Tax?
-
State & Local Tax Contributions of Young Undocumented Immigrants
-
10 Things You Should Know about the Nation's Tax System
-
Many Large Corporations Reporting Tax Cut-Inspired Employee Bonuses Were Paying Low Tax Rates to Begin With
-
Trump Tax Cuts Likely Make U.S. Corporate Tax Level Lowest Among Developed Countries
-
The U.S. Is One of the Least Taxed Developed Countries
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Fifteen (of Many) Reasons We Need Real Corporate Tax Reform
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Who Pays Taxes in America in 2018?
-
Extensions of the New Tax Law’s Temporary Provisions Would Mainly Benefit the Wealthy
-
Many Localities Are Unprepared to Collect Taxes on Online Purchases: Amazon.com and other E-Retailers Receive Tax Advantage Over Local Businesses
-
ITEP Testimony on “Post Tax Reform Evaluation of Recently Expired Tax Provisions”
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Preventing State Tax Subsidies for Private K-12 Education in the Wake of the New Federal 529 Law
-
What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options
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Key Lessons for States as They Determine Responses to the Federal Tax Bill
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2017
-
The Final Trump-GOP Tax Plan: National and 50-State Estimates for 2019 & 2027
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Multinational Corporations Would Receive $413 Billion in Tax Breaks from Congressional Repatriation Proposal
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Tax Bill Would Increase Abuse of Charitable Giving Deduction, with Private K-12 Schools as the Biggest Winners
-
Updated Tax Contributions of Young Undocumented Immigrants
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National and 50-State Impacts of House and Senate Tax Bills in 2019 and 2027
-
How True Tax Reform Would Eliminate Breaks for Real Estate Investors Like Donald Trump
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Six More Things to Know About the Senate Tax Plan
-
Revised Senate Plan Would Raise Taxes on at Least 29% of Americans and Cause 19 States to Pay More Overall
-
Analysis of the House Tax Cuts and Jobs Act
-
American Corporations Tell IRS that 61 Percent of Their Offshore Profits Are in 10 Tax Havens
-
Fact Sheet: Nike and Tax Avoidance
-
Fact Sheet: Facebook and Tax Avoidance
-
Fact Sheet: Apple and Tax Avoidance
-
9 Things You Should Know About the Tax Debate
-
The Domestic Production Activities Deduction: Costly, Complex and Ineffective
-
Trickle-Down Dries Up: States without personal income taxes lag behind states with the highest top tax rates
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Offshore Shell Games 2017
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Benefits of GOP-Trump Framework Tilted Toward the Richest Taxpayers in Each State
-
Fact Sheet: The Consequences of Adopting a Territorial Tax System
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State Tax Codes as Poverty Fighting Tools
-
Trump Proposals Would Reduce the Share of Taxes Paid by the Richest 1%, Raise It for Everyone Else
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Reducing the Cost of Child Care Through State Tax Codes in 2017
-
Property Tax Circuit Breakers in 2017
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Options for a Less Regressive Sales Tax in 2017
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Rewarding Work Through State Earned Income Tax Credits in 2017
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Turning Loopholes into Black Holes: Trump’s Territorial Tax Proposal Would Increase Corporate Tax Avoidance
-
Nearly Half of Trump’s Proposed Tax Cuts Go to People Making More than $1 Million Annually
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Comment Letter to Treasury on Earnings Stripping Regulations
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Rewarding Work Through State Earned Income Tax Credits
-
Trump’s $4.8 Trillion Tax Proposals Would Not Benefit All States or Taxpayers Equally
-
Comment Letter on Tax Reform to Senate Finance Chairman
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Trump Budget Uses Unrealistic Economic Forecast to Tee Up Tax Cuts
-
How Long Has It Been Since Your State Raised Its Gas Tax?
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
Public Loss Private Gain: How School Voucher Tax Shelters Undermine Public Education
-
Foreign Account Tax Compliance Act (FATCA): A Critical Anti-Tax Evasion Tool
-
Why States That Offer the Deduction for Federal Income Taxes Paid Get It Wrong
-
What Real Tax Reform Should Look Like
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3 Percent and Dropping: State Corporate Tax Avoidance in the Fortune 500, 2008 to 2015
-
State & Local Tax Contributions of Young Undocumented Immigrants (2017)
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Comparing the Distributional Impact of Revenue Options in Alaska
-
State and Local Tax Contributions of Undocumented Californians: County-by- County Data
-
10 Things You Should Know on Tax Day
-
Who Pays Taxes in America in 2017?
-
Fifteen (of Many) Reasons We Need Corporate Tax Reform
-
The U.S. Is One of the Least Taxed Developed Countries
-
U.S. Collects Smaller Share of Corporate Taxes Than Developed Country Average
-
Testimony before the Alaska House Labor & Commerce Committee On House Bill 36
-
Assessing the Distributional Consequences of Alaska's House Bill 115 (Version L)
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Fortune 500 Companies Hold a Record $2.6 Trillion Offshore
-
Affordable Care Act Repeal Includes a $31 Billion Tax Cut for a Handful of the Wealthiest Taxpayers: 50-State Breakdown
-
Taxes and the On-Demand Economy
-
The 35 Percent Corporate Tax Myth
-
Undocumented Immigrants' State & Local Tax Contributions
-
Combined Reporting of State Corporate Income Taxes: A Primer
-
Regressive and Loophole-Ridden: Issues with the House GOP Border Adjustment Tax Proposal
-
State Gasoline Taxes: Built to Fail, But Fixable
-
State Tax & Revenue Information
-
Fairness Matters: A Chart Book on Who Pays State and Local Taxes
-
Alaska's Motor Fuel Tax: A National and Historical Outlier
-
Multinational Corporations Would Receive Half a Trillion in Tax Breaks from Trump's Repatriation Tax Proposal
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
How Long Has It Been Since Your State Raised Its Gas Tax?
-
2016
-
State Estate and Inheritance Taxes
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The Federal Estate Tax: A Critical and Highly Progressive Revenue Source
-
Fact Sheet: Preserving the Estate Tax
-
Privatization, Waste, and Unfunded Projects: The Problems with Trump's Infrastructure Proposal
-
State Tax Preferences for Elderly Taxpayers
-
Comprehensive Guide to "Repatriation" Proposals
-
Fact Sheet: What You Need to Know About Repatriation Proposals
-
Collecting Sales Taxes Owed on Internet Purchases
-
Fact Sheet: Comparison of House GOP Tax Plan, Trump's Initial Tax Proposal and Trump's Revised Tax Proposal
-
The Short and Sweet on Taxing Soda
-
Cigarette Taxes: Issues and Options
-
State Tax Subsidies for Private K-12 Education
-
Offshore Shell Games 2016
-
Comment Letter to FASB on Income Tax Disclosure
-
State Tax Codes as Poverty Fighting Tools
-
Property Tax Circuit Breakers
-
Reducing the Cost of Child Care Through State Tax Codes
-
Rewarding Work Through State Earned Income Tax Credits
-
Options for a Less Regressive Sales Tax
-
How State Tax Changes Affect Your Federal Taxes: A Primer on the "Federal Offset"
-
Indexing Income Taxes for Inflation: Why It Matters
-
The Folly of State Capital Gains Tax Cuts
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Achieving Sustainable Infrastructure Revenue with Gas Tax Reform
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Why Sales Taxes Should Apply to Services
-
Income Tax Offers Alaska a Brighter Fiscal Future
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Ryan Tax Plan Reserves Most Tax Cuts for Top 1 percent, Costs $4 Trillion Over 10 Years
-
State Corporate Tax Disclosure: Why It's Needed
-
How Long Has it Been Since Your State Raised Its Gas Tax?
-
State Treatment of Itemized Deductions
-
Distributional Analyses of Revenue Options for Alaska
-
Higher Education Income Tax Deductions and Credits in the States
-
Undocumented Immigrants' State & Local Tax Contributions (2016)
-
Tennessee Hall Tax Repeal Would Overwhelmingly Benefit the Wealthy, Raise Tennesseans' Federal Tax Bills by $85 Million
-
Rewarding Work Through State Earned Income Tax Credits
-
Tax Foundation Model Seeks to Revive Economic Voodoo
-
How Long Has it Been Since Your State Raised Its Gas Tax?
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
Testimony before the Vermont Senate Committee on Finance: Tax Policy Issues with Legalized Retail Marijuana
-
ITEP Comments to the Vermont Senate Committee on Finance: Tax Expenditure Evaluation
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2015
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Delaware: An Onshore Tax Haven
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A Primer on State Rainy Day Funds
-
State Tax Codes As Poverty Fighting Tools
-
Rewarding Work Through State Earned Income Tax Credits
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Low Tax for Whom?: Tennessee is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Low Tax for Whom?: South Dakota is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Low Tax for Whom?: Washington is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Low Tax for Whom?: Florida is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Low Tax for Whom?: Texas is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Low Tax for Whom?: Arizona is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Pay-Per-Mile Tax is Only a Partial Fix
-
Testimony: Adding Sustainability to the Highway Trust Fund
-
Issues with Taxing Marijuana at the State Level
-
Undocumented Immigrants' State & Local Tax Contributions (2015)
-
State Tax Preferences for Elderly Taxpayers
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
How Long Has it Been Since Your State Raised Its Gas Tax?
-
Grocery Tax Exemption Is No Improvement for Idaho
-
Who Pays? (Fourth Edition)
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Who Pays? Fifth Edition
-
2014
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State Tax Codes As Poverty Fighting Tools
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Options for Progressive Sales Tax Relief
-
State Estate and Inheritance Taxes
-
Pay-Per-Mile Tax is Only a Partial Fix
-
STAMP is an Unsound Tool for Gauging the Economic Impact of Taxes
-
State Gasoline Taxes: Built to Fail, But Fixable
-
The Federal Gas Tax: Long Overdue for Reform
-
Improving Tax Fairness with a State Earned Income Tax Credit
-
Gas Tax Hits Rock Bottom in Ten States
-
Most Americans Live in States with Variable-Rate Gas Taxes
-
Tennessee Hall Tax Repeal Would Overwhelmingly Benefit the Wealthy, Raise Tennesseans' Federal Tax Bills by $60 Million
-
90 Reasons We Need State Corporate Tax Reform
-
The Sorry State of Corporate Taxes
-
2013
-
Personal Income Tax Reform: Improving the Fairness of Taxes in the District of Columbia
-
Paying for Education Finance Reform in Colorado
-
A Federal Gas Tax for the Future
-
Low Tax for Who?
-
State Tax Codes As Poverty Fighting Tools
-
Washington is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Texas is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Tennessee is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
South Dakota is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Florida is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
Arizona is a "Low Tax State" Overall, But Not for Families Living in Poverty
-
A Closer Look at TABOR (Taxpayer Bill of Rights)
-
Tax Expenditure Reports: A Vital Tool with Room for Improvement
-
Tax Incentives: Costly for States, Drag on the Nation
-
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
-
Undocumented Immigrants' State and Local Tax Contributions (2013)
-
Testimony: Evaluating the Motor Vehicle Fuel Tax Reforms in DC's Bill 20-199
-
Don't Blame the Gas Tax for High Gas Prices
-
5% Cut in Indiana's Income Tax is Stacked in Favor of the Wealthy
-
Indiana Senate's Income Tax Cut: Just as Lopsided as the Governor's
-
Kansas House and Senate Proposals Set the Stage for Tax Hikes on Poor and Middle-Income Families
-
Governor Jindal's Tax Plan Would Increase Taxes on Poorest 60 Percent of Louisianans
-
States with "High Rate" Income Taxes are Still Outperforming No-Tax States
-
Laffer's New Job Growth Factoid is All Rhetoric and No Substance
-
IDACorp-- Biggest Winner Under Property Tax Plan-- Pays Nothing in State Income Taxes
-
Kansas Governor's New Plan Increases Taxes on Poor Yet Slashes Revenue by $340 Million
-
More Inaccuracies, Bigger Omissions: Arthur Laffer's Newest Study of Income Tax Repeal Falls Short
-
Proposal to Eliminate Income Taxes Amounts to a Tax Increase on Bottom 80 Percent of Louisianans
-
2012
-
Previewing Tax Reform in the States: National Trends and State-specific Prospects for 2013
-
Tax Principles: Building Blocks of A Sound Tax System
-
Five Steps Toward a Better Tax Expenditure Debate
-
State Tax Codes As Poverty Fighting Tools
-
Most of Indiana Tax Rate Cut Would Flow to Upper-Income Taxpayers
-
Corporate Income Tax Apportionment and the "Single Sales Factor"
-
State Estate and Inheritance Taxes
-
Four Tax Ideas for Jobs-Focused Governors
-
The Progressive Income Tax: An Essential Element of Fair and Sustainable State Tax Systems
-
Sales Tax Holidays: A Boondoggle
-
Tax Bill Signed by Governor Brownback Makes Kansas an Outlier
-
Latest Kansas Tax Bill Carries $680 Million Price Tag and Raises Taxes on Those Least Able to Pay
-
Three Strategies for Making Enacted Kansas Tax Plan Less Unfair and Less Costly
-
Kansas Tax Bill Would Cost $600 Million a Year While Hiking Taxes on Low-Income Families
-
How Federal Tax Reform Can Help or Hurt State and Local Governments
-
Regarding Proposals to Increase Taxes on Upper-Income Rhode Islanders
-
Repealing Estate Tax Will Not Create An Economic Boom
-
Tax Plans Put Kansas on Road Away from Fair & Adequate Tax Reform
-
Idaho House Tax Plan Stacked In Favor of the Wealthy
-
Alaska Senate State Affairs Committee Regarding SB 29, The Alaska Tax Break Transparency Act
-
Testimony on Reinstating Maryland's "Millionaires' Tax"
-
Arthur Laffer Regression Analysis is Fundamentally Flawed, Offers No Support for Economic Growth Claims
-
"High Rate" Income Tax States Are Outperforming No-Tax States
-
Kansas Governor Tax Proposal: Wealthy Kansans Pay Less, Poor and Middle-Income Kansans Pay More
-
2011
-
Building a Better Gas Tax
-
Corporate Tax Dodging In the Fifty States, 2008-2010
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Corporate Taxpayers & Corporate Tax Dodgers
-
Costs of Personal Income Tax Repeal in Kansas
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Tax Expenditures: Spending By Another Name
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Cigarette Taxes: Issues and Options
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Uncertain Benefits, Hidden Costs: The Perils of State-Sponsored Gambling
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State Tax Codes As Poverty Fighting Tools (2011)
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Rewarding Work Through Earned Income Tax Credits
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State Income Taxes and Older Adults
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State Treatment of Itemized Deductions
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Property Tax Circuit Breakers
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The Folly of State Capital Gains Tax Cuts
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Split Roll Property Taxes
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Reducing the Cost of Child Care Through Income Tax Credits
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Property Tax Homestead Exemptions
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Capping Property Taxes: A Primer
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Taxes and Economic Development 101
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Fighting Back: Accountable Economic Development Strategies
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Examining Economic Development Research
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Texas is a Low Tax State, But Not for Families Living in Poverty
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Washington is a Low Tax State, But Not for Families Living in Poverty
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Tennessee is a Low Tax State, But Not for Families Living in Poverty
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Florida is a Low Tax State, But Not for Families Living in Poverty
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Arizona is a Low Tax State, But Not for Families Living in Poverty
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Why States That Offer the Deduction for Federal Income Taxes Paid Get it Wrong
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How State Personal Income Taxes Work
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Indexing Income Taxes for Inflation: Why It Matters
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How State Tax Changes Affect Your Federal Taxes: A Primer on the "Federal Offset"
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How Property Taxes Work
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Income Tax Simplification: How to Achieve It
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Tax Policy Nuts and Bolts: Understanding the Tax Base and Tax Rate
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Introduction to ITEP's Tax Incidence Analysis
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How State Corporate Income Taxes Work
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The "QPAI" Corporate Tax Break: How it Works and How States Can Respond
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"Nowhere Income" and the Throwback Rule
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Combined Reporting of State Corporate Income Taxes: A Primer
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Sales Tax Holidays: A Boondoggle
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How Can States Collect Taxes Owed on Internet Sales?
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Options for Progressive Sales Tax Relief
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Should Sales Taxes Apply to Services?
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How Sales and Excise Taxes Work
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Expert to North Carolina: Don't Cap the Gas Tax
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Illinois Must Ignore CME's Tax Tantrum
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ITEP's Testimony on Combined Reporting Legislation
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ITEP's Testimony on Tax Expenditure Procedural Reform
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Connecticut Takes a Stand for Progressive Tax Policy and a Balanced Budget Approach
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States Should Not Allow Amazon.com to Bully Them into Forgoing Sales Tax Reform
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ITEP's Testimony on Sales Tax Modernization Proposal
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Don't Give Up on Pease: States Can Decouple from Recent Federal Tax Cuts for Wealthy Itemizers
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In It for the Long Haul: Why Concerns over Personal Income Tax "Volatility" Are Overblown
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Should Illinois Tax Retirement Income?
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ITEP's Testimony on EITC Legislation
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Topsy-Turvy: State Income Tax Deductions for Federal Income Taxes Turn Tax Fairness on its Head
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Five Reasons to Reinstate Maryland's "Millionaires' Tax"
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The ITEP Guide to Fair State and Local Taxes
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A Capital Idea
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2010
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Dear Wall Street Journal: No Need to File a Missing Persons Report, Oregon's High-Income Taxpayers Have Not "Vanished"
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How the Bush Tax Cuts Affect State Revenues
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The Good, the Bad and the Ugly: 2010 State Tax Policy Changes
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Testimony before the Maryland Business Tax Commission: Combined Reporting
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Census Data Reveal Washington's Fundamental Tax Mismatch: Washington is a Low Tax State, But Not for Families Living in Poverty
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Census Data Reveal Texas' Fundamental Tax Mismatch: Texas is a Low Tax State, But Not for Families Living in Poverty
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Census Data Reveal Tennessee's Fundamental Tax Mismatch: Tennessee is a Low Tax State, But Not for Families Living in Poverty
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Census Data Reveal Florida's Fundamental Tax Mismatch: Florida is a Low Tax State, But Not for Families Living in Poverty
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Census Data Reveal Arkansas Fundamental Tax Mismatch: Arkansas is a Low Tax State, But Not for Families Living in Poverty
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Census Data Reveal Arizona's Fundamental Tax Mismatch: Arizona is a Low Tax State, But Not for Families Living in Poverty
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Credit Where Credit is (Over) Due: Four State Tax Policies Could Lessen the Effect that State Tax Systems Have in Exacerbating Poverty
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"Writing Off" Tax Giveaways: How States Can Help Balance Their Budgets by Reforming or Repealing Itemized Deductions
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ITEP's Testimony on TRAC Sales and Use Tax Proposal
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ITEP Podcast on Maine Voters' Rejection of Tax Reform - download audio (.mp3)
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Pending Georgia Tax Changes Would Redistribute Income From the Poorest Families to the Rich
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Massey Pays One-Sixth of 35% Federal Tax Rate, Little in State Income Tax
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Leaving Money on the Table: "Federal Offset" Provides Incentive for States to Rely on Progressive Income Taxes
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Does Alabama's Tax System "Redistribute Wealth"?
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Maryland's Millionaire Migration Debate: Understanding the Relevance of the New Jersey Migration Studies
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Proposed Repeal of Refundable Low Income Credit Would Hurt the Poorest Georgians
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ITEP's Testimony Before the MD House Ways & Means Committee on Preserving Maryland's "Millionaires' Tax"
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ITEP's Testimony on HB 2034 Income Tax Reforms
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ITEP's Testimony Before the MD Senate Budget and Tax Committee on Preserving Maryland's "Millionaires' Tax"
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Leadership Tax Plan Hits Poor Hardest
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Evaluating Special Session Revenue-Raising Options
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Determining the Statewide Sales Tax Rate Under SJR 29 and HJR 56
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Testimony on SJR 29: Income Tax Repeal
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Five Reasons to Preserve Maryland's "Millionaires' Tax"
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2009
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Who Pays? A Distributional Analysis of the Tax Systems in All 50 States 3rd Edition
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A Progressive Strategy for Meeting Illinois' Current and Future Revenue Needs
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Where Have All of Maryland's Millionaires Gone?
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Perspective on Arizona's Tax Structure - Past, Present, and Future (PowerPoint)
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Recent Assertions about State Tax Increases Don't Hold Much Water [Revised Aug 7, 2009]
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Testimony before the Maryland Business Tax Commission
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Serious Problems, Stark Choices
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Kentucky Forward Press Conference - ITEP Statement on Progressive Tax Reform
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ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform
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Ready, Set, Reform - How the Income Tax Can Help Make the Illinois Tax System Fairer and More Sustainable
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Analysis of HJR 36 "Fair" Tax Plan
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Fact Sheet on HB64 Income Tax Proposal
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Fact Sheet on SB71 Proposed Income Tax Rate Cut
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Budget Hikes Taxes on Low-Income Families to Pay for High-End Capital Gains Cuts
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A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness
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ITEP Testimony on HB 642 Tax Reform Proposal before the New Hampshire General Court House Committee on Ways & Means
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ITEP Testimony on HB 567 Income Tax Reform
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2008
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ITEP's Public Comments to the Governor's 21st Century Tax Reform Commission
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Latest IRS Data Reveal Fundamental Mismatches in the States
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Fair and Sustainable Tax Reform: Options for Louisiana
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Building a Better Tax Cut: An Alternative to SB 87
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ITEP Testimony on Combined Reporting, Before the Massachusetts General Court Joint Committee on Revenue
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2007
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Assembly's Tax Plan: More Revenue, Less Fairness
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Senate Plan Falls Hardest on Low-Income Marylanders
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ITEP Testimony on Governor's Plan: Expanding the Sales Tax
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ITEP Testimony on Governor's Plan: Improving the Income Tax
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ITEP Testimony on Governor's Plan: Corporate Tax Reform
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Assessing the Income Tax Treatment of Social Security Benefits
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Combined Reporting - How Does Your State Stack Up?
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ITEP Testimony on Tax Reform Bill HB750 in Illinois
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ITEP Testimony on Nebraska EITC Expansion
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Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?
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ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland
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ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax
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Dollars and Cents - Bringing Nebraska's Tax System Into the 21st Century (Powerpoint)
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2006
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Why Large Corporations Can Do Business in Your State Tax-Free - The "Substantial Nexus" Test
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How Will the 2006 Special Session Affect Louisiana Tax Fairness?
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Analysis of Proposed Capital Gains Tax Cut
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ITEP Testimony on HB 1960 Proposed Income Tax Reform
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2005
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Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
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ITEP Testimony Bill 16-35 Proposed Income Tax Changes
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ITEP Testimony on SB 403 and SB 748 - Combined Reporting & Corporate Minimum Tax
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State Corporate Income Taxes 2001-2003
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2004
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The Impact of the Tennessee Tax Structure Study Commission's Tax Reform Recommendations on Tax Fairness
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Corporate Income Taxes in the Bush Years
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The Effects of Replacing Most Federal Taxes with a National Sales Tax
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The Impact of the Ron Sims Tax Plan on Washington Tax Fairness
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A Primer on State Rainy Day Funds
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Federal Taxation of Earnings Versus Investment Income in 2004
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Value Added Taxes: An Option for States?
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State Corporate Tax Disclosure: Why It's Needed
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Does Personal Income Tax Progressivity Inhibit Economic Growth?
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The Distributional Impact of SB 1374's Personal Income Tax Changes
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ITEP Testimony on Maryland Tax Reform Options
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2003
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Tax Options for Arkansas: Funding Education After the Lake View Case
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Options for Income Tax Simplification in Iowa
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The Impact of Imposing a "Flat Tax" on Missouri Personal Income
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Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
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2002
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Distributional Impact of Alaska Tax Options (PowerPoint)
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NEW HAMPSHIRE: Impact of Options for Reforming New Hampshire's Tax System (PowerPoint)
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Balancing Act: Tax Reform Options for Illinois
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2001
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Analysis of the Distributional Impact of HB 577 and HB 578
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2000
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"Further Evidence" on the Linkage Between Income Taxes and Economic Growth?
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How Would Expanding Oregon's Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?
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ITEP Testimony Before Virginia Tax Reform Commission
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Revenue-Raising Plans for Louisiana: Who Pays?
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Analysis of Virginia Tuition Tax Credit Proposal
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A Plan for Progressive Tax Reform in Alabama
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1999
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High Income Tax States Have Strong Economies
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Analysis of Tennessee Tax Reform Proposals
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Behind the Numbers: ITEP Analysis of NTU Tax Study
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Behind the Numbers: ITEP Analysis of NTU Tax Study
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ITEP Testimony on Proposed Rhode Island Tax Changes Before the Rhode Island Senate Select Committee
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ITEP Testimony on Kentucky's Tax System
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An Analysis of SB 535's Proposed Corporate and Personal Capital Gains Tax Cut
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The Consequences of Increasing Oregon's Deduction for Federal Income Taxes Paid
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Analysis of New York Tax Proposals
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Economic Development in Minnesota - High Subsidies, Low Wages, Absent Standards
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ITEP Testimony on New Hampshire Income Tax Proposal HB 109
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1998
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An Analysis of the Effects of an Increase in Maryland's Retirement Income Exemption
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Choices for Iowa: Building a Better Tax System
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ITEP Testimony on Minnesota Tax Expenditures Before the Minnesota Corporate Subsidy Reform Commission
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ITEP Testimony on New Hampshire Income Tax Proposal HB 1668
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Tax Strategies for a Strong Minnesota
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1996
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Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]
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The Hidden Entitlements