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Who Pays? Sixth Edition

Poorest 20 percent pay a 50 percent higher effective state and local tax rate than the top 1 percent
ITEP’s sixth edition of Who Pays? A Distributional Analysis of the Tax System in All 50 States finds that most state and local tax systems continue to tax low- and middle-income households at higher rates than the wealthy.

Who Pays Taxes in America?

Contrary to claims that the rich pay a vast majority of taxes, the reality is very different. The nation's tax system as a whole is only moderately progressive.

The Case for Extending State-Level Child Tax Credits to Those Left Out: A 50-State Analysis

11.5 million children live in poverty across the country. Lawmakers can tackle poverty in their home states with refundable state-level Child Tax Credits and reach families the Tax Cuts and Jobs Act left behind. Joint report with the Columbia Center on Poverty and Social Policy.

Progressive Revenue-Raising Options

America has long needed a more equitable tax code that raises enough revenue to invest in building shared prosperity. Any true federal tax reform plan would, at a minimum, include these revenue-raisers, among other provisions.

The Illusion of Race-Neutral Tax Policy

While ITEP has produced quantitative and qualitative research on class-based tax inequities, we, until recently, have ignored how tax policies affect communities based on race. Solely examining the tax law in the context of class misses a bigger-picture story about how the nation’s public policies not only perpetuate widening income and wealth inequality, they also preserve historic and current injustices that continue to allow white communities to build wealth while denying the same level of opportunity (and often suppressing it) to communities of color.

Impact

Expertise

Federal Policy

ITEP’s federal policy resources provide quantitative and qualitative research and analysis on current tax policies, proposals, and reform options. Its distributional analyses highlight how tax proposals will affect low-income, middle-class and wealthy Americans nationally and in all 50 states.

Learn more about our Federal Policy work


State Policy

State taxes pay for essential public services, from education to health care. But the ideal design of a tax system is complicated. ITEP’s state policy resources offer insights into central issues, including the impact of state tax systems on individuals, families, and businesses. Its work also analyzes the sustainability of revenue sources over time.

Learn more about our State Policy work


Corporate Tax Research

ITEP’s corporate tax research examines the tax practices of Fortune 500 companies. Besides its corporate study on average effective tax rates paid by the nation’s largest, most profitable corporations, ITEP produces research on subjects such as offshore cash holdings, tax haven abuse, executive stock options and other tax loopholes.

See our Corporate Tax Policy work


Expert's View

Americans have long wanted progressive taxes but few, if any, lawmakers publicly backed this view. What’s happening now isn’t a shift in public opinion, rather it’s Washington finally catching up with the American people.
Steve Wamhoff

Steve Wamhoff
Director of Federal Tax Policy

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