Institute on Taxation and Economic Policy Staff – Page 27

ITEP's Research Priorities

Wisconsin Budget Project: Governor Walker’s Tax Shift Plan Would Raise Taxes for Most

January 3, 2014

Governor Walker has said he is interested in eliminating the state’s income tax and raising the sales tax to make up for lost revenue, a move that would result in a tax increase for all but the wealthiest taxpayers. To replace the revenue lost by the income tax, the state sales tax rate would […]

Policy Matter Ohio: Homestead Exemption Still Out of Whack

January 3, 2014

The state budget approved in June limits eligibility for Ohio’s homestead exemption, but doesn’t do enough to focus the property-tax break on seniors who need it most. Read the Full Report

Hawai’i Appleseed Center: Creating a Fairer State Tax System and Economy for All Families

December 20, 2013

Our state’s lower-income families are faced with almost insurmountable structural challenges to escaping poverty. They face the highest cost of living and highest cost of shelter in the nation, with three-quarters of extremely low-income people spending over half of their income on shelter. At the same time, our wages are the lowest in the nation […]

New York State Tax Reform and Fairness Comission: Final Report

November 21, 2013

The New York State Tax Reform and Fairness Commission conducted a comprehensive and objective review of the State’s taxation policy, considering ways to eliminate tax loopholes, promote administrative efficiency and enhance tax collection and enforcement. Read the Full Report

Michigan League for Public Policy: The Path to Prosperity: Ten Steps Michigan Must Take to Strengthen Its Economy

November 13, 2013

Over the last decade, Michigan policymakers have addressed the state’s economic and fiscal problems largely through a combination of budget cuts, tax shifts and reliance on one-time revenues–under the mistaken assumption that the state could cut its way to prosperity, and create jobs and economic growth through reduced business taxes. In fact, the path to […]

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Personal Income Tax Reform: Improving the Fairness of Taxes in the District of Columbia

November 12, 2013 • By Carl Davis

DC's tax system is markedly regressive. This is driven largely by the regressive impact of the city's sales, excise, and property taxes. The personal income tax is the only effective tool that DC has available for offsetting this regressivity. In the comments below I discuss four options for fine-tuning DC's income tax to lessen its impact on moderate- and middle-income taxpayers. I also describe four options for funding those tax cuts with policies that would increase upper-income taxpayers' effective tax rates to be more in line with those paid by their less affluent neighbors.

Policy Matters Ohio: Another Ohio tax cut for the affluent?

October 29, 2013

Senate bill 210 would take the savings from Medicaid expansion and use it for an across-the-board income-tax cut that might buy a cup of coffee for low-income Ohioans but would give the average top earner enough for a trip to Paris. Read the Full Report

Arkansas Advocates for Children and Families: Arkansas tax system should do more for working families

October 22, 2013

According to a new report from Arkansas Advocates for Children and Families (AACF), tax changes passed during the 2013 session consisted largely of personal income tax cuts benefiting upper-income taxpayers and sales and use tax cuts targeted to specific industry groups. “A Better Foundation: Building a tax system that works for Arkansas families” makes the […]

Policy Matters Ohio: A Credit that Counts

October 21, 2013

More than 440,000 Ohioans will be eligible for the state’s new Earned Income Tax Credit, at an average of $74 per recipient. However, the Ohio EITC is one of the smallest among state credits and has three weaknesses that mean it does less to help working families and reduce poverty than it should. Read the […]

Open Sky Policy Institute: “Real Taxpayers of Nebraska” and cutting the top income tax rate

October 17, 2013

In this “Real Taxpayers” infographic, we examine what cutting Nebraska’s top personal income tax rate to 5.75% would mean for our tax payers. The cut would result in a $156 million revenue loss for the state, which is close to the amount of revenue the state would gain under the sales tax base expansion we […]

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Paying for Education Finance Reform in Colorado

October 10, 2013 • By Carl Davis

As this report shows, this change would somewhat reduce the steep regressivity of Colorado's overall tax system. In other words, taxpayers across all income levels would pay a more equal share of their income if Amendment 66 is approved, in large part because most of the revenue raised by the amendment would come from the wealthiest 20 percent of Colorado residents.

Colorado Fiscal Institute: Amendment 66 will Improve Colorado’s Income Tax

October 3, 2013

Amendment 66 will restore Colorado’s ability to raise enough revenue to meet our schools’ growing needs and make the income tax more like those of our neighboring states, all without overburdening Coloradans. From the adoption of the income tax in 1937 through 1986, Colorado used a “tiered” income tax, where tax rates rose along with […]

Oregon Center for Public Policy: A Grandly Flawed Bargain

September 26, 2013

The revenue package that Governor Kitzhaber has presented to the Oregon legislature to consider in a special session starting September 30 suffers from three major flaws: revenue shrinks after the current budget period, it’s mainly a tax cut for some of Oregon’s wealthiest 1 percent, and it won’t create any jobs, despite what its proponents […]

Massachusetts Budget and Policy Center: After the Tech Tax Repeal- Remembering the Big Picture

September 24, 2013

The FY 2014 budget included new investments in our transportation system, in education, and in other areas. Part of the funding for these came from a “tech tax,” which is likely to be repealed without being replaced by an ongoing revenue source. This report explores some of the ways we might in the future fund […]

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A Federal Gas Tax for the Future

September 23, 2013 • By Carl Davis

Gas tax revenues are on an unsustainable course. Over the last five years, Congress has transferred more than $53 billion from the general fund to the transportation fund in order to compensate for lagging gas tax revenues. By 2015, the transportation fund will be insolvent unless an additional $15 billion transfer is made. Larger transfers will be needed in subsequent years.

Center for American Progess: The Real Cost of Cuccinelli

September 23, 2013

Besides working on these major research projects, I developed CTJ/ITEP’s strong online media presence. One of the most important roles I play is as the primary web manager for both CTJ and ITEP. Similarly, over the past two years I successfully initiated and then maintained CTJ and ITEP’s social media presence. Center for American Progress […]

Open Sky Policy Institute: A golden opportunity for tax changes

September 23, 2013

After analyzing options for tax changes put forth by the Tax Modernization Committee, we believe some present a real opportunity to strengthen Nebraska and its economy. Ideas that the committee will discuss at upcoming public hearings that start Monday in Scottsbluff would bolster investments in education, health care and public safety as well as […]

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