Institute on Taxation and Economic Policy

ITEP's Research Priorities

New Hampshire Fiscal Policy Institute: Low-Income Taxpayers in New Hampshire Pay Three Times the Tax Rate Paid by the Wealthiest Granite Staters

January 21, 2015

A new study released today by the Institute on Taxation and Economic Policy (ITEP) finds that the lowest income Granite Staters pay an effective tax rate that is three times that paid by the state’s wealthiest residents. Read the full report

New Hampshire Fiscal Policy Institute: New Hampshire’s Tax System Asks Far Less of the Wealthy than of the Poor

January 21, 2015

More than five years after the end of the Great Recession, many Granite Staters are still struggling. The typical household’s income has yet to recover the ground it lost during the economic downturn, while wages for individuals and families at the bottom of the income distribution are still where they were two decades ago. A […]

North Carolina Justice Center: Low-income taxpayers in North Carolina pay nearly twice the tax rate paid by the richest North Carolinians

January 21, 2015

The lowest income North Carolinians pay over 70 percent more in taxes as a percent of their income compared to the state’s wealthiest residents, according to a new study released today by the Institute on Taxation and Economic Policy (ITEP) and the Budget & Tax Center, a project of the NC Justice Center. Read the […]

Arise Citizens’ Policy Project: Study on Alabama’s tax system: The less you make, the bigger share you pay

January 21, 2015

Low- and middle-income Alabamians pay more than twice as much in taxes as a share of their income compared to the state’s wealthiest residents, according to a study released Wednesday by the Institute on Taxation and Economic Policy (ITEP), a nonprofit research organization based in Washington, D.C. The study, Who Pays?, analyzes tax systems in […]

Tennessee Comptroller of the Treasury: Tennessee Transportation Funding

January 20, 2015

This report is in response to a 2014 request from the Fiscal Review Committee of the Tennessee General Assembly. The purpose of this study is to provide an overview of Tennessee’s current financing system for highways and bridges, outline challenges to the existing system, and review alternative funding methods. The report is intended to provide […]

Indiana Institute for Working Families: The Status of Working Families in Indiana – 2015

January 20, 2015

The Status of Working Families is a biennial report that analyzes the general state of Indiana’s economy as it relates to working families by examining data on poverty, labor force and wages, followed by working-family friendly policy options. This year, our report offers access to the data, online and interactively, for users who wish to […]

NC Policy Watch: North Carolina’s unfair tax system highlighted in new report

January 16, 2015

The latest Who Pays? report released today by the Institute on Taxation and Economic Policy (ITEP) takes a look at the fairness of state tax systems. For North Carolina, the lowest income North Carolinians pay over 70 percent more in state and local taxes as a share of their income compared to the state’s wealthiest […]

Arise Citizens’ Policy Project: Study on Alabama’s tax system: The less you make, the bigger share you pay

January 16, 2015

Low- and middle-income Alabamians pay more than twice as much in taxes as a share of their income compared to the state’s wealthiest residents, according to a study released Wednesday by the Institute on Taxation and Economic Policy (ITEP), a nonprofit research organization based in Washington, D.C. The study, Who Pays?, analyzes tax systems in […]

DC Fiscal Policy Institute: The Recommendations of the D.C. Tax Revision Commission Are Having a Favorable Impact on the District

January 16, 2015

The Institute on Taxation & Economic Policy (ITEP) issued its 2015 report — Who Pays? A Distributional Analysis of the Tax Systems in All 50 States – today. The fifth edition of this report, which also includes findings for DC, shows the District of Columbia’s progress towards improving the fairness of the DC tax system. […]

Arkansas Advocates for Children and Families: Arkansas ranks 11th in tax burden on poor

January 16, 2015

Arkansas ranks eleventh in the nation when it comes to taxing the poor. The poorest Arkansans, those making under $9,600 per year, pay two times more in taxes as a percentage of their income than wealthy Arkansans who make over $209,800 per year. A new study released today by the Institute on Taxation and Economic […]

Kentucky Center for Economic Policy: Kentucky’s Upside Down Tax System Asks the Least of Those at the Top

January 16, 2015

In Kentucky, the wealthiest residents pay the lowest overall state and local tax rate as documented in a new edition of a study by the Institute on Taxation and Economic Policy. “Who Pays: A Distributional Analysis of the Tax Systems in 50 States” analyzes all major state and local taxes including personal and corporate income, […]

Louisiana Budget Project: Taxing the Poor

January 16, 2015

In less than three months, Louisiana legislators will convene for their annual session. It’s an odd-numbered year, which means it’s a two-month “fiscal” session that’s supposed to be focused on tax policy. But if predictions around the Capitol are to be believed, there is little reason to expect fundamental change to a tax structure that […]

Maryland Center on Economic Policy: Low-Earners Paying More in Taxes than the Well-Off in Maryland

January 16, 2015

Those earning the most in Maryland pay the lowest share of their income in state and local taxes, at just 6.7 percent, according to the Institute on Taxation and Economic Policy’s (ITEP) new “Who Pays?” report. Those in the top 1 percent, making over $481,000, pay the least in sales and excise taxes and property […]

Economic Progress Institute: Making Work Pay for Working Families: Increasing the State’s Earned Income Tax Credit

January 16, 2015

Rhode Islanders who work full-time should be able to support their families. Yet, far too many are struggling to pay for housing, heat, food, and health care. Increasing Rhode Island’s refundable Earned Income Tax Credit to 20 percent from 10 percent would put hundreds of dollars back in the pockets of working families, improving their […]

Economic Progress Institute: 2014 Rhode Island Standard of Need

December 19, 2014

What it costs to live and raise a family in Rhode Island and how work supports help families meet basic needs Rhode Island is a beautiful state with sandy beaches, world class restaurants, and a vibrant arts and culture scene. Yet many workers in our state struggle just to pay for the basics, making it […]

North Carolina Budget and Tax Center: 2015 Budget Undermines North Carolina’s Competitiveness

December 11, 2014

The 2015 state budget, passed by the NC General Assembly and signed by Governor McCrory, undermines North Carolina’s competitive position in the 21st century global economy. Lawmakers failed to provide a high-quality education for all children, protect natural resources, support community-based economic development, or provide adequate health and human services to North Carolina residents. By […]

North Carolina Budget and Tax Center: 2015 Budget Undermines North Carolina’s Competitiveness

December 11, 2014

The 2015 state budget, passed by the NC General Assembly and signed by Governor McCrory, undermines North Carolina’s competitive position in the 21st century global economy. Lawmakers failed to provide a high-quality education for all children, protect natural resources, support community-based economic development, or provide adequate health and human services to North Carolina residents. By […]

California Budget Project: A State EITC- Making California’s Tax System Work Better for Working Families

December 4, 2014

A new CBP report discusses the benefits of establishing a California Earned Income Tax Credit (EITC) and the key policy considerations in creating this state credit. Read the full report.

Massachusetts Budget and Policy Center: Automatic Income Tax Rate Cuts – Frequently Asked Questions

December 4, 2014

A thriving state economy – one that delivers broadly shared prosperity to workers, families and businesses – depends on key public investments in schools and colleges, subways and highways, public safety and more. We pay for these essential investments with our tax dollars. A series of tax cuts dating from the late 1990s and early […]

Michigan League for Public Policy: Let’s Not Make it Harder for People to Get to Work!

November 25, 2014

Improving the state’s roads is critical to economic growth in Michigan. Not only do people depend on the roads and public transportation to get to work, but businesses—and potential businesses—rely on safe roads to transport goods. It is imperative, however, to ensure that people can still afford to get to work if taxes are increased. […]

Policy Matters Ohio: Ohio’s Affluent are Big Beneficiaries of 2013-2014 Tax Changes

November 24, 2014

State tax changes approved over the past two years have further tilted Ohio’s tax system in favor of the wealthiest. Read the full report

New Mexico Voices for Children: Expanding New Mexico’s Working Families Tax Credit Would Generate Economic Activity and Help Hard-Working Families

November 3, 2014

New Mexico’s Working Families Tax Credit not only lifts tens of thousands of low-income families out of poverty each year, it also generates economic activity because the money is spent quickly and locally. Increasing the value of the credit would help with New Mexico’s sluggish recovery and cost the state much less than recently enacted […]

Oregon Center for Public Policy: Move Across State Lines for $40 a Month?

October 7, 2014

  Say that you’re the sole breadwinner for your family and you earn $100,000 a year in Oregon. Would you pack your belongings and move your family north to Washington for a $40 monthly raise? It’s hard to imagine. That is why any Oregon business worried that it might lose employees to firms in Washington […]

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State Tax Codes As Poverty Fighting Tools

September 18, 2014 • By Meg Wiehe

Read the Report in PDF Form The Census Bureau released data in September showing that the share of Americans living in poverty remains high. In 2013, the national poverty rate was 14.5 percent, a slight drop from last years’ rate of 15 percent and the first decline since 2006.1 However, the poverty rate remains 2.0 […]

North Carolina Justice Center: Stronger Earned Income Tax Credit and Minimum Wage – Both Needed to Help Low-Wage Working Families

September 8, 2014

There are two critical policy tools that can help put low-wage workers on the path to economic security: the minimum wage and the Earned Income Tax Credit (EITC). Together these policies ensure that working families can maximize their take-home pay to help make ends meet. Read the full report