Institute on Taxation and Economic Policy (ITEP)

The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will never meet and companies that will never set foot in your state. These companies are clearly benefitting from services provided by your state government. They could not conduct their business […]

Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special legislative session that began last Friday, tax writers in the House of Representatives’ Ways and Means Committee approved several bills that would reduce state income tax collections substantially. This analysis […]