Reports Using ITEP Data

The Commonwealth Institute: What Would a Cut to the Top Individual Income Tax Rate Mean for Virginians?

May 17, 2013

A proposal to eliminate Virginia’s top individual income tax rate would overwhelmingly benefit the state’s wealthiest residents, who already spend far less of their household budgets on state and local taxes than any other group. Nearly 40 percent of Virginia...

Public Finance Review: Voter Ideology, Economic Factors, and State and Local Tax Progressivity

May 2, 2013

This study examines the relationship between voter ideology and the distribution of tax burdens across income groups using state and local data, aggregated at the state level, for 1995, 2002, and 2007. I find that average voter liberalism is positively...

The Nonprofit Quaterly: Nonprofits and State Tax Systems - The Big Picture

May 2, 2013

On Washington, D.C.’s Capitol Hill, charities have been involved in an all-consuming debate over the future of the federal charitable tax deduction. But can nonprofits effectively participate in the national debate over taxes and expenditures if they don’t know what...

Oregon Center for Public Policy: The Misguided "Small Business Tax Cut"

April 30, 2013

The desire to help small business owners is understandable, as they are an important component of our economy and communities. However, the granting of preferential tax treatment for people reporting “business income,” as some lawmakers are considering under a banner...

Connecticut Voices for Children: Lower Than New York's for Everyone but the Poor

April 28, 2013

One sometimes hears that recent state income tax increases on the rich could cause them to leave Connecticut for New York and points south. Academic research has shown that taxes are simply not a significant factor in families’ moving decisions....

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