Institute on Taxation and Economic Policy

ITEP's Research Priorities

South Carolina Fair Share: A South Carolina Working Families Tax Credit: Rewarding Work and Building Wealth

January 15, 2013

A South Carolina Working Families Tax Credit would: -Lift more working South Carolinians out of poverty; -Relieve the growing burden of taxation on low and moderate income working South Carolinians; and -Encourage and reward work. Read the Full Report (PDF)

Oregon Center for Public Policy: No Gain, Just Pain: Most Oregonians Would Not Benefit from Measure 59, But They Would Lose Public Services

January 15, 2013

Measure 59, which would allow an unlimited deduction of federal income taxes on state tax returns, offers no tax break to more than three out of four Oregon taxpayers. And yet the measure’s hefty price tag — more than about 9 percent of General Fund revenues, each budget cycle — would force deep cuts in […]

Oregon Center for Public Policy: No Contest: Why Expanding the Earned Income Tax Credit is Better for Working Families and Oregon than the Tax Bracket Increase

January 15, 2013

Next year, the Oregon Legislative Assembly may face two different income tax measures purporting to help working families. One plan, proposed by Republicans in the legislature, would double the size of Oregon’s two lowest income tax brackets, doubling the share of income that is taxed at 5 and 7 percent (hereinafter, the “Tax Bracket Increase”).[1] […]

Oklahoma Policy Institute: Oklahoma’s Tax Cuts: Who Benefits?

January 15, 2013

Tax cuts enacted between 2004 and 2006 will reduce Oklahoma’s revenues by more than $800 million when fully phased-in. Among the many tax cuts, the two largest involved cutting the top personal income tax rate and raising the standard deduction. Read the Full Report (PDF)

Center on Budget and Policy Priorities: North Dakota’s Measure 2 is Imbalanced and Would Harm Efforts to Secure State’s Economic Future

January 15, 2013

North Dakota’s proposed Measure 2, a major change to the state’s income tax that will appear on the November ballot, would be detrimental to the state for three principal reasons: 1. Measure 2 is risky and short-sighted. 2. Measure 2 is imbalanced and would prevent broadbased tax changes that could benefit all North Dakota families. […]

Oklahoma Policy Institute: Giving Credit Where Credit is Due: Boosting the Grocery Tax Credit Would Provide Targeted Help for Struggling Families

January 15, 2013

The family budgets of low- and moderate-income Oklahomans are under increasing strain from the rapidly rising costs of such essentials as food, fuel and utilities. Food costs rose 5.9 percent over the past year, according to the government’s August inflation data. Price increases have been particularly steep for such dietary staples as dairy (6.4 percent […]

New Jersey Policy Perspective: What’s the Rush? Costly Tax Changes Need More Deliberation

January 15, 2013

In this atmosphere of emergency, some of the legislation is moving with less deliberation than might be expected of tax changes that, when fully implemented, would likely cost the state at least $400 million a year in lost revenue. That is in addition to declines in state sales and personal income tax revenue that New […]

Pennsylvania Budget and Policy Center: The Common Good: What Pennsylvania’s Budget and Tax Policies Mean to You

January 15, 2013

Public investments make a difference. Your tax dollars combine with everyone else’s to educate our children, keep our communities safe, move people to work over roads and transit systems, and care for the disabled and poor. Read the Full Report (PDF)

Hawai’i Appleseed Center for Law and Economic Justice: Tax Policies That Will Help End Poverty for Hawai’i’s Lowest Income Families

January 15, 2013

THIS REPORT RECOMMENDS that the State of Hawai‘i adopt two tax measures to address the needs of low income individuals and families: 1. A refundable Hawai‘i Earned Income Tax Credit. We propose the Hawai‘i EITC be fixed at 20 percent of the taxpayer’s federal refundable earned income tax credit. 2. A non-refundable Hawai‘i Poverty Tax […]

West Virginia Center on Budget and Policy: Making Work Pay: A State Earned Income Tax Credit for West Virginia

January 14, 2013

Due to the EITC’s overwhelming success, 24 states have their own SEITC programs modeled after the federal credit. A West Virginia SEITC would increase tax fairness and provide families with additional income to help them close the gap between what they earn and what they need to meet basic expenses. Read the Full Report (PDF)

Missouri Budget Project: Creating a State Earned Income Tax Credit for Missouri

January 14, 2013

In this time of economic turmoil, one of the most effective steps state lawmakers can take to stimulate Missouri’s economy is to create a State Earned Income Tax Credit (EITC). A State EITC would benefit more than 440,000 Missouri families and is also proven to be a valuable economic stimulus, generating more than $64.3 million […]

Montana Budget and Policy Center: Restoring Revenue and Fairness. HB395: New Top Marginal Rate for Taxable Income

January 14, 2013

The 61st Legislature is faced with the unenviable challenge of balancing the budget during a time of economic downturn and revenue uncertainty. Introducing a new top marginal tax rate for households with incomes over $250,000 will offer fiscal security for Montana while restoring some of the progressivity of the Montana income tax system. It will […]

California Budget Project: California’s Tax System

January 14, 2013

Read the Original Full Power Point Presentation

North Carolina Budget and Tax Center: Budget and Tax Center Releases Alternative Revenue Plan

January 14, 2013

Read the Original Full Power Point Presentation

Fiscal Policy Institute: Back on Track: Why Progressive Tax Reform Is an Essential Part of New York’s Budget Solution

January 14, 2013

New York faces one of the largest budget deficits in the country for the coming year at $14.2 billion. The State’s 2009-10 fiscal year begins April 1, 2009. Two responses to addressing the crisis have dominated the policy debate. While both acknowledge the detrimental impact Wall Street revenue declines have had on the State’s fiscal […]

Montana Budget and Policy Center: Ending Preferential Treatment of Capital Gains Income

January 14, 2013

The 61st Legislature is faced with the unenviable challenge of balancing the budget during a time of economic downturn and revenue uncertainty. Ending preferential treatment for capital gains income will offer fiscal security for Montana while restoring some of the progressivity of the Montana income tax system. Furthermore, extensive research shows that there is little […]

Washington State Budget and Policy Center: The Working Families Tax Rebate

January 14, 2013

Washington State is in a deep economic recession. Working families are struggling to make ends meet as more and more people lose their jobs, their homes, and their health insurance. Businesses are struggling to survive as consumer spending plummets. An unprecedented state budget deficit threatens to make the situation worse. Legislators have responded to the […]

Economic Opportunity Institute: An Income Tax for Washington: Questions and Answers

January 14, 2013

Washington State has been losing ground on education for 15 years, slipping towards the bottom of national rankings in class size and school funding. Our children, workers, and businesses deserve better. The recession highlights how difficult it is to raise additional revenues to maintain and improve public services, given Washington’s outmoded and regressive tax structure. […]

Pennsylvania Budget and Policy Center: Responsible Growth: Protecting the Public Interest with a Natural Gas Severance Tax

January 14, 2013

Currently, Pennsylvania is the only major fossil fuel-producing state that does not levy a mineral extraction, or severance, tax to recover some of the costs borne by citizens and to compensate them for the loss of a finite natural resource. Levying a tax on natural gas extraction will help achieve both of these goals. The […]

Policy Matters Ohio: Dollars That Make Sense 2009

January 14, 2013

For the 2005 tax year, more than 800,000 Ohio families received the federal Earned Income Tax Credit (EITC), a refundable tax credit for workers in families that make less than $42,000. The average EITC in Ohio was $1,756, bringing more than $1.4 billion into Ohio communities. Adding a 5 percent Ohio EITC to supplement the […]

Missouri Budget Project: Consequences of HJR 36: Proposal to Dramatically Alter Missouri’s Tax Structure Would Burden Missouri Families and Economy

January 14, 2013

Recently, the Missouri House of Representatives passed HJR 36, a constitutional amendment which proposes dramatic changes to the state’s revenue structure by eliminating the individual and corporate income taxes and replacing them with a greatly expanded sales tax. If passed by the State Senate and then approved by voters, this shift would create a significant […]

DC Fiscal Policy Institute: Raising Revenue by Creating a New Tax Bracket for Top Earners: A Progressive Approach to Addressing DC’s Budget Shortfall

January 14, 2013

A DC Councilmember has proposed raising the income tax rate on the District’s wealthiest residents as a way to generate money for next year’s budget. The idea has been met with some skepticism, including the belief that this will push the well-off to leave the city. Yet for several reasons, this bill should be taken […]

Georgia Budget and Policy Institute: Fact Sheet: Capital Gains Tax Breaks

January 14, 2013

Capital gains tax preferences are costly, inequitable, and ineffective. They deprive states of millions of dollars in needed funds, benefit almost exclusively the very wealthiest members of society, and fail to promote economic growth in the manner their proponents claim. Read the Full Report (PDF)

Connecticut Voices for Children: Building a Reliable, Fair and Accountable 21st Century Revenue System

January 14, 2013

Connecticut’s revenue system is falling short of providing the revenues we need to maintain the public structures that keep Connecticut strong and vibrant, including our education, health, public safety, environmental protection, and transportation systems. This candidate brief reviews problems with Connecticut’s state revenue system. In Connecticut, wealthy residents pay a smaller share of their income […]

Rhode Island Poverty Institute: Improving Equity, Adequacy, and Efficiency in Rhode Island’s Tax Structure

January 14, 2013

This issue brief explains the importance of a sound tax system, with recommendations on improving the equity, adequacy and efficiency of Rhode Island tax structure.