Looking to understand how state and local tax systems work – and how they affect economic and racial inequality?
The new ITEP Guide to State & Local Taxes breaks down key concepts like the difference between flat and graduated income tax rates, the kinds of taxes local governments can levy, and much more.
The guide serves as a comprehensive, easy-to-understand primer for journalists, advocates, policymakers, and anyone interested in how states and localities fund public services. It explains a wide range of tax policies and concepts in accessible language.
ITEP plans to update the guide as new information and policy developments emerge. We encourage you to bookmark it and use it as a reference – whether for background research or to help explain tax issues to readers.
