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ITEP Work in Action August 26, 2014 Policy Matters Ohio: Out-of-Step
Changes to the Ohio EITC this summer doubled the credit, but poor design choices mean that most low-income working families won’t get the benefit. Read the full report -
ITEP Work in Action August 18, 2014 Policy Matters Ohio: The Great Ohio Tax Shift
Tax overhauls in the past nine years have slashed average tax bills for the top 1 percent by more than $20,000, while the bottom three-fifths pay more as a group.… -
report August 5, 2014 Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
Sales taxes are an important revenue source, comprising close to half of all state revenues in 2013. But sales taxes are also inherently regressive because the lower a family’s income, the more of its income the family must spend on things subject to the tax.
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ITEP Work in Action August 1, 2014 Fiscal Policy Institute: NYS Can Help Low-income Working Families with Children by Increasing its Earned Income Tax Credit
It comes as no surprise to working families that New York State’s tax system is fundamentally unfair. Low- and middle-income workers pay, on average, a much higher share of their… -
ITEP Work in Action July 31, 2014 Missouri Budget Project: Earned Income Tax Credit: A Targeted Tax Change with Significant Impact
The federal Earned Income Tax Credit (EITC) is a federal tax credit for low- and moderate-income working people. It encourages and rewards work as well as offsets federal payroll and… -
ITEP Work in Action July 31, 2014 New Mexico Voices for Children: New Mexico’s Capital Gains Deduction: A Capital Loss for New Mexicans
Legislation enacted in 2003 that allows New Mexicans with capital gains income to deduct half of that income from their state taxes has failed as an economic development tool. Further,… -
ITEP Work in Action July 31, 2014 New Mexico Voices for Children: Citizen’s Guide to New Mexico’s Tax System
Citizen’s Guide to the New Mexico State BudgetThis guide focuses on the operating budget—the annual spending for ongoing programs and services that affect the lives of every New Mexico resident.… -
ITEP Work in Action July 31, 2014 Maryland Center on Economic Policy: Recent EITC Expansion in MD will Make Taxes More Fair, Reduce Inequality
Working Marylanders with the lowest earnings will pay slightly less of their income in taxes — 9.9 percent compared to 10.1 percent now – once the expansion of the state’s… -
ITEP Work in Action July 30, 2014 Voice for Illinois for Children: Congress Must Act to Stop Corporate Inversions
A number of high-profile U.S. corporations have, or are reportedly considering, corporate “inversions,” where they move their “headquarters” overseas to avoid paying U.S. corporate income taxes. Unless Congress acts, federal… -
brief July 30, 2014 Options for Progressive Sales Tax Relief
See the 2016 Updated Brief Here Read the Policy Brief in PDF Form Sales taxes are one of the most important revenue sources for state and local governments—and are also… -
report July 21, 2014 State Estate and Inheritance Taxes
For much of the last century, estate and inheritance taxes have played an important role in helping states to adequately fund public services in a way that improves the progressivity of state tax systems. While many of the taxes levied by state and local governments fall most heavily on low-income families, only the very wealthy pay estate and inheritance taxes.
Recent changes in the federal estate tax, however, culminating in the “fiscal cliff ” deal of early 2013, have forced states to reevaluate the structure of their estate and inheritance taxes. Unfortunately, the trend of late has tended toward weakening or completely eliminating state estate taxes. This policy brief discusses inheritance and estate taxes and how states can adopt these important components of a progressive tax structure.
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ITEP Work in Action July 7, 2014 Policy Matters Ohio: Cuts and Breaks
Most of the $400 million-plus in tax cuts for Fiscal Year 2015 will go the affluent. The Mid-Biennium Review also continues with an unfortunate Ohio tradition of permitting or enlarging… -
ITEP Work in Action July 7, 2014 Iowa Policy Project: Immigrants in Iowa
Undocumented immigrants pay an estimated $64 million in state and local taxes, according to a new Iowa Policy Project report. The authors suggest immigration reform that expands work authorization or… -
ITEP Work in Action July 7, 2014 Center on Wage and Employment Dynamics: Ten Dollars or Thirteen Dollars?
In this report we compare the effects of $10 (AB10) and $13 (SB935) minimum wage levels in California. We show that AB10 restores some of the ground lost by low-paid… -
ITEP Work in Action June 27, 2014 Georgia Budget & Policy Institute: Fix Education, Other Vital Services With Viable State Revenue Options
Georgia continues to wrestle with the fallout of relying on a revenue system that can’t raise enough money to meet the needs of a modern, growing state. Hospitals are closing,… -
ITEP Work in Action June 27, 2014 New Jersey Policy Perspective: Highest-Income New Jerseyans Would Still Pay Lowest Share of Income to Taxes After Proposed Changes
Read the Full Report -
ITEP Work in Action June 11, 2014 Maine Policy Review: The Distributional Effects of Recent Changes to Maine’s Tax System
Both classical economic theory and recent empirical research support the notion that taxes should be progressive: that the wealthiest citizens should pay a larger share of their income in taxes… -
ITEP Work in Action June 11, 2014 Arise Citizens’ Policy Project: Out of Step – Alabama’s Unusual State Tax System
Taxes are the tools that Americans use to pay for education, public health, transportation and other elements of the common good. Just as states differ in the scale of services… -
ITEP Work in Action June 11, 2014 Washington Budget & Policy Center: Flawed Economic Model Hurts Washington State
An economic model frequently cited by some Washington state lawmakers to justify their opposition to tax increases distorts the impact of tax proposals on state economies, according to a new… -
ITEP Work in Action June 9, 2014 Michigan League for Public Policy: Road fix must protect low-income families
“It’s clear that Michigan must come up with a solution to repair its broken roads. A funding solution that requires a higher sales tax, however, will be especially difficult for… -
ITEP Work in Action June 3, 2014 Wisconsin Budget Project: Recent Tax Cuts Deliver Little to People Who Earn the Least
Three major tax cut packages passed by the Wisconsin legislature in the last year have delivered relatively little benefit to the lowest earners, who are struggling to make ends meet.… -
report May 28, 2014 Pay-Per-Mile Tax is Only a Partial Fix
The gasoline tax is the single largest source of funding for transportation infrastructure in the United States, but the tax is on an unsustainable course. Sluggish gas tax revenue growth has put strain on transportation budgets at the federal and state levels, and has led to countless debates around the country about how best to pay for America’s infrastructure.
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ITEP Work in Action May 22, 2014 North Carolina Justice Center: First in Flight from the EITC – Low-Income Working Families Bid Farewell to NC’s Earned Income Tax Credit
Unless lawmakers reverse course, close to one million working families in North Carolina will claim the state Earned Income Tax Credit (EITC) for the last time this tax season, bringing… -
ITEP Work in Action May 22, 2014 NC Policy Watch: North Carolina can make tax system more fair by reinstating its state Earned Income Tax Credit
It comes as no surprise to working families that North Carolina’s tax system is fundamentally unfair. Families who make less than $47,000 a year pay, on average, nearly 2 times… -
ITEP Work in Action May 22, 2014 Voices for Illinois Children: Double the EITC to Make Illinois Taxes Fairer (Among Other Great Things)
The more money you make in Illinois, the lower share of it you pay in state and local taxes. If that sounds unfair, that’s because it is. In fact, low-…