The Institute on Taxation and Economic Policy
What's New
Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers
December 8, 2025 • By Neva Butkus, Galen Hendricks
State deductions for tips and overtime are not only ineffective at supporting working-class people, it will come at a substantial cost to state budgets.
Not-So-Free Kick: How the 2026 FIFA World Cup Will Cost Cities Millions
December 5, 2025 • By Page Gray
FIFA demanded sales tax breaks on World Cup Tickets. That means millions in lost revenue for host cities already shouldering the costs on providing infrastructure, security and logistics.
Congressional Republicans Ignore Tariffs and Instead Talk Up Their Corporate Tax Cuts
December 4, 2025 • By Steve Wamhoff
Instead of discussing President Trump's deeply unpopular tariff policies, House Republicans are making misleading and untrue claims about their tax cuts.
State Rundown 12/3: Property Tax Cuts and Deficits
December 3, 2025 • By ITEP Staff
States are increasingly facing difficult choices as revenues stagnate and deficits come clearer into focus.
Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States
November 25, 2025 • By Nick Johnson
An unknown number of workers who previously were assumed to be ineligible for the tax break may nonetheless claim it.
ITEP in the News
CNN: Why Trump Is Speaking Like a Democrat About Obamacare
The Associated Press: FACT FOCUS: Trump Says Tariffs Can Eventually Replace Federal Income Taxes. Experts Disagree
Newsweek: Republican Governor to Propose Scrapping Income Tax
PBS/NPR Southwest Florida: Eliminating Property Taxes Would Make Florida’s ‘Worst in the U.S.’ Regressive System Even Worse
Washington Post: Corporations To Claim $16B From Retroactive GOP Tax Break, Federal Report Says
ITEP Work in Action
Kentucky Center for Economic Policy: Building a Kentucky Workers Can Afford
Action Center on Race & the Economy: Pay Us What You Owe Us: Concrete State Solutions to Re-Fund Our Communities
Institute for Policy Studies: FACT SHEET: Federal Policy Threatens Women and Children with Poverty
Georgia Budget and Policy Institute: Breaking the Bank: Eliminating the State Income Tax Harms Most Georgians and Increases the Cost of Living
Economic Policy Institute: Raising Taxes on the Ultrarich
Across the States
On the Map
State Rundown 12/3: Property Tax Cuts and Deficits
States are increasingly facing difficult choices as revenues stagnate and deficits come clearer into focus.
Taxes on Adult-Use Cannabis in Each State
Twenty-three states have legalized the sale of cannabis for general adult use. Every state allowing legal sales applies an excise tax to cannabis based on…
When Did Your State Enact a Child Tax Credit?
The Child Tax Credit (CTC) is an important tool to fight child poverty and help families make ends meet. When designed well, it can also…
State & Local Tax Policy
Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers
December 8, 2025 • By Galen Hendricks, Neva Butkus
Not-So-Free Kick: How the 2026 FIFA World Cup Will Cost Cities Millions
December 5, 2025 • By Page Gray
Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States
November 25, 2025 • By Nick Johnson
Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law
November 20, 2025 • By Miles Trinidad, Nick Johnson
States Are Opening a Pandora's Box of Data Centers
November 19, 2025 • By Page Gray
Local Vacancy Taxes: A Tool but Not a Panacea
November 17, 2025 • By Rita Jefferson
State Tax Dollars Shouldn't Subsidize Federal Opportunity Zones
November 12, 2025 • By Eli Byerly-Duke
State and Local Policymakers Can Resist Austerity Even Amid Historic Federal Retreat
November 6, 2025 • By Kamolika Das
The ITEP Guide to State & Local Taxes
The ITEP Guide to State & Local Taxes offers citizens, advocates, journalists, and policymakers a detailed primer on state and local tax policy. Learn more about the three main sources of revenue (income, property, and sales) and the major principles that shape tax codes and discussions.
Tax Principles
Income & Profits
Property & Wealth
Sales & Use
Other Revenues
Expert's View
Carl Davis
Research Director
The Geographic Distribution of Extreme Wealth in the U.S.
Excessive concentration of wealth runs counter to our national aspiration for genuine equality of opportunity, and it saps the vitality of our democracy through the consolidation of power and influence. Tax policy offers a powerful means of beginning to address our nation’s stark level of inequality, but current law is clearly falling short of its potential.
– Carl Davis
Research Director
Steve Wamhoff
Federal Policy Director
Washington Post: Trump’s tax law includes a $40,000 SALT cap. Here’s who qualifies.
SALT cap or no SALT cap, the mega bill overall is a bonanza for the rich in every state.
– Steve Wamhoff
Federal Policy Director
Kamolika Das
Local Policy Director
USA Today: Would Mamdani’s ‘Millionaire Tax’ Chase the Rich Out of New York City?
Tax policies just really don’t drive relocation decisions, they’ve been claiming this for a long time, and there’s just very scant evidence to support it.
– Kamolika Das
Local Policy Director
Miles Trinidad
State Analyst
CT Mirror: Sales tax holidays under fire as CT launches its promotion
A two- to three-day sales-tax-free shopping spree for selected items does nothing to reduce taxes for low- and moderate-income taxpayers during the other 362 days of the year.
– Miles Trinidad
State Analyst
Institute on Taxation
and Economic Policy
ITEP is a non-profit, non-partisan tax policy organization. We conduct rigorous analyses of tax and economic proposals and provide data-driven recommendations to shape equitable and sustainable tax systems.
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