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  • ITEP Work in Action   September 11, 2013

    North Carolina Justice Center: Final Tax Plan Falls Far Short of True Tax Reform

    The tax plan recently signed into law by Governor Pat McCrory fails to make the fundamental changes North Carolina needs to create a modern, adequate and fair revenue system that…
  • ITEP Work in Action   September 11, 2013

    Policy Matters Ohio: Cutting taxes isn’t helping Ohio

    For years, North Dakota has had the lowest unemployment rate of any state in the nation. Nevada, by contrast, has had the highest. North Dakota has a personal income tax,…
  • ITEP Work in Action   August 26, 2013

    South Dakota: Should SD repeal the grocery sales tax with a revenue neutral sales tax increase?

    SD HB1154 proposes lowering state sales tax on certain food items and increasing sales tax on other goods and services in a revenue-neutral exchange. Read the Full Report 
  • brief   August 19, 2013

    A Closer Look at TABOR (Taxpayer Bill of Rights)

    Colorado has become infamous for its Taxpayer Bill of Rights, or TABOR, a constitutional amendment restricting growth in revenue collections to an arbitrary “population-plus-inflation” formula. Although TABOR has had significant negative effects on Colorado’s finances, similar proposals have surfaced in at least 30 states over the past decade. None of these proposals were approved, and in five states they were placed directly on a state-wide ballot where they were rejected by voters. Even in Colorado itself, citizens voted to suspend TABOR for five years in an effort to allow the s

  • report   August 14, 2013

    Tax Expenditure Reports: A Vital Tool with Room for Improvement

    State and local tax codes include a huge array of special tax breaks designed to accomplish almost every goal imaginable: from encouraging homeownership and scientific research, to building radioactive fallout shelters and caring for “exceptional” trees. Despite being embedded in the tax code, these programs are typically enacted with tax policy issues like fairness, efficiency, and sustainability only as secondary considerations. Accordingly, these programs have long been called “tax expenditures.” They are essentially government spending programs that happen to be housed in the tax code for ease of administration, political expedience, or both.

  • report   August 14, 2013

    Tax Incentives: Costly for States, Drag on the Nation

    Tax incentives are intended to spur economic growth that would not have otherwise occurred. More specifically, these narrowly targeted tax breaks are usually offered in an attempt to convince businesses to relocate, hire, and/or invest within a state’s borders.

  • ITEP Work in Action   August 12, 2013

    Open Sky Policy Institute: The Real Taxpayers of Nebraska

      Read the Full Report
  • ITEP Work in Action   August 12, 2013

    Open Sky Policy Institute: Analysis shows large chunk of income-tax cut would leave Nebraska

      Ahead of Tuesday’s Tax Modernization Committee meeting on the state’s corporate and personal individual income taxes, OpenSky commissioned the Institute on Taxation and Economic Policy (ITEP) to forecast a…
  • ITEP Work in Action   August 12, 2013

    Georgia Budget & Policy Institute: Tax Shift Plans Threaten Georgia’s Future

    Despite support from powerful out-of-state interests, tax shift plans are misguided roadmaps for change. Georgia’s lawmakers should ignore the siren’s call and firmly reject the fringe, copycat idea during its…
  • ITEP Work in Action   August 1, 2013

    The White House: Fixing Our Broken Immigration System

    Trends in the agriculture sector – due in part to growing domestic demand for fresh fruit and vegetables year-round – indicate that farmworkers are increasingly settling permanently in places where…
  • report   July 24, 2013

    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 2012. 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.

  • ITEP Work in Action   July 15, 2013

    North Carolina Justice Center: The Math Doesn’t Add Up

    The latest Senate tax plan continues to provide large tax cuts to the wealthiest taxpayers and profitable corporations, while shifting more of the overall tax load to middle-class families and…
  • ITEP Work in Action   July 10, 2013

    New Jersey Policy Perspective: New Jersey’s Undocumented Immigrants Pay Nearly Half a Billion Dollars a Year in State and Local Taxes; Immigration Reform Would Boost These Revenues by $81 Million

    With fiscal costs and benefits figuring large in the immigration reform debate, a new analysis estimates that unauthorized immigrants are already paying $10.6 billion a year in state and local…
  • ITEP Work in Action   July 10, 2013

    The Commonwealth Institute: Immigration Reform Generates Revenue

    State and local tax contributions of undocumented immigrants in Virginia would increase 42 percent to $259.6 million from $183 million under immigration reform, according to a new report released today…
  • ITEP Work in Action   July 10, 2013

    Georgia Budget & Policy Institute: Immigration Reform Would Bolster Georgia’s Strained Finances

    Georgia would gain nearly $100 million in state and local tax revenue each year if Congress allows undocumented immigrants now living in the United States to work here legally, according…
  • ITEP Work in Action   July 10, 2013

    Center on Budget and Policy Priorities: Four Steps to Moving State Sales Taxes Into the 21st Century

    Antiquated sales taxes are hindering states’ ability to strengthen their economies.  As they emerge from the recession and look to compete in a 21st century economy, many states are recognizing…
  • report   July 10, 2013

    Undocumented Immigrants’ State and Local Tax Contributions (2013)

    In the public debates over federal immigration reform, much has been made of the argument that undocumented immigrants would be a drain on federal, state and local government resources if granted legal status under reform. But it is also true that the 11.2 million undocumented immigrants living in the United States are already taxpayers, and that their local, state and federal tax contributions would increase under reform.

  • ITEP Work in Action   June 28, 2013

    New Jersey Policy Perspective: Invest in New Jersey: Improve Our Roads and Bridges

    Fixing New Jersey’s crumbling roads and bridges is vital to energizing the state’s lagging recovery from the Great Recession. Without a sound transportation system that allows businesses to cheaply and…
  • ITEP Work in Action   June 28, 2013

    Policy Matters Ohio: Tax plan still rewards affluent, leaves some of poorest Ohioans paying more

    Last-minute tweaks in the tax plan put forward by Ohio House and Senate Republicans do not significantly change its impact for different income groups. The plan still will reward Ohio’s…
  • ITEP Work in Action   June 25, 2013

    Policy Matters Ohio: New plan would cut taxes $6,000 a year on average for Ohio’s most affluent

    The new tax plan proposed by House and Senate Republicans will reward Ohio’s most affluent with average annual tax cuts of more than $6,000 a year, while low- and moderate-income…
  • ITEP Work in Action   June 21, 2013

    North Carolina Justice Center: No Protection for Working Families

    Both the Senate and House tax plans would give huge tax cuts to the wealthy and profitable businesses while failing to address the state’s flawed tax system, which requires low-…
  • ITEP Work in Action   June 17, 2013

    Fiscal Policy Institute: Immigration Reform Would Improve Economic Productivity

    June 4, 2013. A new report from the Fiscal Policy Institute shows that legalizing undocumented immigrants, paired with labor standards enforcement, would boost economic productivity. Reform would remove barriers to…
  • ITEP Work in Action   June 14, 2013

    North Carolina Budget & Tax Center: First Comprehensive Tax Legislation Would Not Protect Low- and Middle-Income Taxpayers from Tax Increases

    80 percent of taxpayers would see slightly higher taxes under the first comprehensive tax legislation introduced this legislative session, while the top 1 percent of earners would get a tax…
  • ITEP Work in Action   June 14, 2013

    North Carolina Budget & Tax Center: North Carolina’s Earned Income Tax Credit – A Modest but Vital Boost to Low-Paid Workers across the State

    As policymakers consider changes to the state’s tax code, it is critical to maintain proven policy tools that reverse the upside-down nature of the system. The state EITC provides workers…
  • ITEP Work in Action   June 14, 2013

    North Carolina Budget & Tax Center: State EITC is the best tool to reduce an increased tax load on low-income taxpayers

    The State Earned Income Tax Credit is the best way to make sure that low-income North Carolinians are not paying more than their fair share of taxes, while also helping…
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