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View more of ITEP's Recent Work or browse our publications, including reports and policy briefs, and ITEP news releases.



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.

Taxing Cannabis

State policy toward cannabis is evolving rapidly and lawmakers have a responsibility to structure these taxes properly in light of the best available evidence. As more states consider legalization, a new ITEP report analyzes the past five years of cannabis taxation and provides policy recommendations for states moving forward.

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 U.S. Needs a Federal Wealth Tax

A federal wealth tax on the richest 0.1 percent of Americans is a viable approach for Congress to raise revenue and is one of the few approaches that could truly address rising inequality. The goals of raising revenue and addressing inequality will be difficult to achieve if federal tax policy continues to focus on taxing income almost exclusively.

Impact

Whether it’s at the state or federal level, ITEP produces careful research and in-depth analyses of tax policies, and provides a voice for working people in tax policy debates. State advocates, policymakers and media often use our work to inform public discourse on current and proposed tax policies.

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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