- Ability to pay
- Adjusted gross income
- Adjustments
- AGI
- Apportionment formula
- Assessed value
- Benefits principle
- Capital gains
- Circuit breaker
- Combined reporting
- Excise tax
- Exemptions
- Flat tax
- Graduated rate income tax
- Gross receipts tax
- GRT
- Homestead exemption
- Horizontal equity
- Intangible property
- Itemized deduction
- Itemized Deductions
- Marginal rate
- Nexus
- Nominal tax rate
- Non-refundable tax credit
- Pass-through entities
- Pass-through entity
- Personal exemption
- Personal property
- Progressive tax
- Proportional tax
- Pyramiding
- Rainy day fund
- Real property
- Refundable tax credit
- Regressive tax
- Split roll
- Stability
- Standard deduction
- TABOR
- Taxable income
- Tax and expenditure limits
- Tax Credit
- Tax expenditure
- Taxpayer Bill of Rights
- TELs
- Vertical equity
Glossary
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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