ITEP's Research Priorities
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- Sales, Gas and Excise Taxes
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- Taxing Wealth and Income from Wealth
- Trump Tax Policies
- Who Pays?
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blog March 1, 2017 Fact-Checking Tax Policy Points in President Trump’s Address to Congress
Despite some expectations that President Donald Trump would use his address to a joint session of Congress to lay out more details of his plan for tax legislation, the speech… -
report March 1, 2017 Undocumented Immigrants’ State & Local Tax Contributions
Public debates over federal immigration reform, specifically around undocumented immigrants, often suffer from insufficient and inaccurate information about the tax contributions of undocumented immigrants, particularly at the state level. The truth is that undocumented immigrants living in the United States paybillions of dollars each year in state and local taxes. Further, these tax contributions would increase significantly if all undocumented immigrants currently living in the United States were granted a pathway to citizenship as part of comprehensive immigration reform. Or put in the reverse, if undocumented immigrants are deported in high numbers, state and local revenues could take a substantial hit.
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news release February 28, 2017 Contrary to Rhetoric, President’s Tax Plan Will Disproportionately Benefit Wealthy Taxpayers and Corporations
Following is a statement by Matthew Gardner, senior fellow at the Institute on Taxation and Economic Policy, regarding President Donald Trump’s address to Congress. During the speech, Trump said he will reduce the corporate tax rate and provide “massive” tax relief for the middle class.
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blog February 24, 2017 Tax Justice Digest: The Problems with a Border Adjustment Tax
In the Tax Justice Digest we recap the latest reports, blog posts, and analyses from Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Here’s a rundown… -
brief February 24, 2017 Combined Reporting of State Corporate Income Taxes: A Primer
Over the past several decades, state corporate income taxes have declined markedly. One of the factors contributing to this decline has been aggressive tax avoidance on the part of large, multi-state corporations, costing states billions of dollars. The most effective approach to combating corporate tax avoidance is combined reporting, a method of taxation currently employed in more than half of the states that tax corporate income. The two most recent states to enact combined reporting are Rhode Island in 2014 and Connecticut in 2015.
In several states, including Connecticut, Illinois, Massachusetts, Rhode Island, and Vermont, lawmakers adopted the policy after first carrying out in-depth studies of its potential effects. This policy brief explains how combined reporting works.
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blog February 22, 2017 The Border Adjustment Tax Creates More Problems Than It Solves
In recent weeks, the Republican congressional leadership’s effort to introduce a comprehensive tax reform bill has increasingly faced opposition from major business groups and skeptical lawmakers from across the aisle.… -
report February 22, 2017 Regressive and Loophole-Ridden: Issues with the House GOP Border Adjustment Tax Proposal
In the summer of 2016, House Republicans released a blueprint for tax reform that is likely to be used as the starting point for major tax legislation in 2017.[1] One of the most radical provisions is a proposal to shift the corporate tax code from a residence-based to a destination-based system through applying a border adjustment on exports and imports. This proposal has major flaws that would make it a challenge to implement. Further, it is inherently regressive, rife with loopholes and would violate international agreements.
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ITEP Work in Action February 22, 2017 North Carolina Budget and Tax Center: The Road to Nowhere Good for North Carolina
Tax changes passed in the 2016 legislative session reduced the income tax rate and increased reliance on the sales tax. This continued flawed approach to taxation that policymakers have followed… -
ITEP Work in Action February 22, 2017 Georgia Budget & Policy Institute: Income Tax Bill Offers Earned Income Tax Credit Upside, Flat Tax Downside
Members of the Georgia House are set to consider a large income tax proposal that contains a mix of positive reforms and measures that raise significant concerns. Some aspects of… -
ITEP Work in Action February 20, 2017 West Virginia Center on Budget & Policy: Income Tax Elimination is a Poor Growth Strategy
Unfazed by a $600 million looming budget deficit, plans by some lawmakers to reduce or eliminate West Virginia’s state income tax — which would mostly benefit the wealthiest residents —… -
ITEP Work in Action February 17, 2017 Maine Center for Economic Policy: Testimony in Opposition to Governor’s Proposed Budget, Parts D, E, and F
These proposed tax changes would stand in the way of building thriving communities and a strong Maine economy. There is a direct correlation between state resources and the ability to… -
ITEP Work in Action February 16, 2017 Open Sky Policy Institute: Income tax bills good for wealthy and non-residents
Forty percent of Nebraskans would see tax increases under LB 452 Low- and middle-income earners pay more of their incomes in sales taxes than income taxes. This is reflected in… -
ITEP Work in Action February 14, 2017 Policy Matters Ohio: Kasich plan continues tax shift
Governor John Kasich’s new tax proposal would further reinforce the shift in Ohio’s state and local tax system in favor of affluent residents and against those with lower or middle… -
blog February 9, 2017 Tax Justice Digest: What to watch in the states, debunking the supply-side myth
In the Tax Justice Digest we recap the latest reports, blog posts, and analyses from Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Here’s a rundown… -
report February 9, 2017 State Gasoline Taxes: Built to Fail, But Fixable
Every state levies taxes on gasoline and diesel fuel, usually just called “gas taxes.” These taxes are an important source of state revenue–particularly for transportation–but their poor design has resulted in sluggish revenue growth that fails to keep pace with state infrastructure needs. This ITEP Policy Brief explains how state gas taxes work, their importance as a transportation revenue source, the problems confronting gas taxes, and the types of gas tax reforms that are needed to overcome these problems.
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ITEP Work in Action February 2, 2017 Maine Center for Economic Policy: Upside-down tax plan, missed opportunity, and unnecessary and harmful cuts in the governor’s budget proposal
At a time when Maine families are falling out of the middle-class, when experienced workers need new skills to secure good paying jobs in a modern economy, and when state… -
ITEP Work in Action February 2, 2017 The Sycamore Institute: Tennessee State Budget Primer
It is our pleasure to present to you the Sycamore Institute’s first Tennessee State Budget Primer. We hope this report – the information, the graphics, and the discussion – will… -
ITEP Work in Action February 2, 2017 South Dakota Budget and Policy Institute: HB 1182 Raising teacher salaries – how much would taxes change for your household?
The combination of property tax savings and sales tax increases will affect each household differently. Raising sales tax by 1/2 cent will raise about $107 million dollars. And decreasing property tax… -
ITEP Work in Action February 2, 2017 Florida Policy Institute: Florida’s Shadow Budget Needs Greater Scrutiny
Silent spending, in the form of numerous kinds of tax breaks, costs Florida billions of dollars in lost revenue a year. Unlike money spent through the state budget process, this… -
ITEP Work in Action February 2, 2017 Florida Policy Institute: A Citizens Guide to Florida’s Budget
Florida is known worldwide as a vacation destination, but those of us who live here know that the way Florida takes in and spends money affects every aspect of our… -
report January 31, 2017 State Tax & Revenue Information
Below is a list of notable resources for information on state taxes and revenues: Alabama Alabama Department of Revenue Alabama Department of Finance – Executive Budget Office Alabama Department of… -
ITEP Work in Action January 30, 2017 Idaho Center for Fiscal Policy: House Bill 67
The Idaho Legislature is considering a proposal that would cut top income tax and corporate tax rates. The bill will also eliminate the income tax on the first $750 of… -
ITEP Work in Action January 30, 2017 Washington State Budget & Policy Center: Creating a Safeguard Rebate Is Key to Equitable Property Tax Reform
This is the fourth in a series of schmudget blog posts about property taxes in Washington state and the role they play in funding basic K-12 education. Any reform… -
blog January 26, 2017 Tax Justice Digest: A Visual Tour of Who Pays, 2017 State Tax Trends
In the Tax Justice Digest we recap the latest reports, blog posts, and analyses from Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Here’s a rundown… -
report January 26, 2017 Fairness Matters: A Chart Book on Who Pays State and Local Taxes
When states shy away from personal income taxes in favor of higher sales and excise taxes, high-income taxpayers benefit at the expense of low- and moderate-income families who often face above-average tax rates to pick up the slack. This chart book demonstrates this basic reality by examining the distribution of taxes in states that have pursued these types of policies. Given the detrimental impact that regressive tax policies have on economic opportunity, income inequality, revenue adequacy, and long-run revenue sustainability, tax reform proponents should look to the least regressive, rather than most regressive, states in crafting their proposals.