Institute on Taxation and Economic Policy

ITEP's Research Priorities

Alabama Arise: The State of Working Alabama 2009

January 14, 2013

For many Alabamians, a decade of relative economic prosperity has been a decade of lost potential, bringing little in the way of increased earnings or economic stability. Now, with the nation striving to emerge from a severe recession, the main question on the minds of many of the state’s workers is a simple one: How […]

DC Fiscal Policy Institute: The Middle Class Squeeze: DC’s Tax System Falls Most Heavily on Moderate-Income Families

January 14, 2013

Families in the District with incomes of $20,000 to $60,000 pay one-tenth of their incomes in DC property, sales, and income taxes, according to a new study by the Institute on Taxation & Economic Policy. This is much higher than the share of income the city’s richest families pay in DC taxes. The study found […]

Oregon Center for Public Policy: Undocumented Workers are Taxpayers, Too

January 14, 2013

Recent public discussion emerging from Oregon’s gubernatorial race focuses on, and at times exaggerates, the costs to Oregon of providing certain public services to undocumented immigrant workers and their families. Relatively little has been mentioned about the contributions undocumented workers make to Oregon. Read the Original Full Report

Center on Budget and Policy Priorities: The Impact of Hawaii’s Income Tax on Low-Income Families

January 14, 2013

In the next few days, Hawaii’s legislature will consider the conference agreement on changes to Hawaii’s income tax, HB957. This agreement, which appears to have the support of legislative leadership and the governor, increases the standard deductions and expands the tax brackets beginning in tax year 2007. [1] The bill fails to remedy a well-documented […]

Missouri Budget Project: Undocumented Workers: Impact on Missouri’s Economy

January 14, 2013

Immigration policies, per se, are outside the purview of the Missouri Budget Project. However, it is the MBP’s mission to provide information about fiscal issues that contributes to informed debate about education, health care, and other policies that affect the common good of Missourians. The Missouri Budget Project believes that sound decisions are based on […]

The Bell Policy Center: State and Local Taxes Paid in Colorado by Undocumented Immigrants

January 14, 2013

All together, undocumented immigrant tax payments are equal to 70 to 86 percent of the state and local governments’ costs for providing federally mandated services. Read the Original Full Report

Tennesseans for Fair Taxation: The Real Budget Deficit: A Call to Invest in Tennessee, its Communities, and its People

January 14, 2013

Instead of being the leader we should be, Tennessee trails the nation, and the region, in these key public investments. The consequences are evident. We’re 45th in high school graduation rates, 4th in violent crimes per capita, and fi rst in bankruptcies. When we hear these dismal rankings though, it is important not to fault […]

New Jersey Policy Perspective: If It Ain’t Broke: New Jersey’s Income Tax Makes Dollars and Sense

January 14, 2013

Most people probably would agree that we need taxes at some level to pay for the things we want government to do. We could disagree on what to tax, how much and who—not to mention how best to use the money raised through taxes. But there is enough common ground for a reasoned discussion of […]

Mississippi Economic Policy Center: Putting the Pieces Together: A Taxpayer’s Guide to the Mississippi Budget

January 14, 2013

Budget decisions directly influence the quality of education that our children receive, the condition of the roads that we travel, the safety of our communities and the level of trust we can place in professionals such as doctors, dentists, pharmacists and nurses. Of course, each of these services – education, roadmaintenance and public safety – […]

Washington State Budget and Policy Center: Balancing Adequacy and Equity in Washington State’s Property Tax

January 14, 2013

Public education, fire protection, emergency medical services, parks, criminal justice, hospitals: all highpriority public services that are funded by the property tax. Washington can ensure adequate funding for these programs the public demands and address the inequities in the system. Read the Original Full Report

Center for Public Policy Priorities: Who Pays Texas Taxes?

January 14, 2013

The Comptroller has just released her biennial study of the fairness of the Texas tax system, Texas Exemptions and Tax Incidence,1 which demonstrates conclusively that low-and moderate-income Texas families bear a disproportionate share of state and local taxes. Read the Original Full Report

Iowa Policy Project: Undocumented Immigrants in Iowa: Estimated Tax Contributions and Fiscal Impact

January 14, 2013

This report examines undocumented immigrants in Iowa and their state tax contributions. Undocumented immigration remains a controversial issue in the United States, especially as the failure of federal immigration legislation has contributed to what the National Conference of State Legislatures (NCSL) describes as “an unprecedented level of activity” in state legislative bodies as states seek […]

Public Assets Institute: Vermonters’ Incomes Outpaced School Taxes (1996-2006)

January 14, 2013

“Since the passage of Act 60, Vermonters’ incomes have grown at a faster rate than their school taxes. Additionally, the percentage of Vermonters’ incomes that they collectively spend on school taxes has dropped from 3.7 percent in fiscal 1996 to 3 percent in fiscal 2006.” Read the Original Full Report

Arkansas Advocates for Children and Families: Revisiting the Arkansas Capital Gains Tax Cut: Is It Time to Reconsider?

January 14, 2013

In 1999, the Arkansas General Assembly passed Act 1005, legislation cutting the Arkansas capital gains tax. Since that time, recent events have dramatically altered the fiscal landscape at both the federal and state levels. In response to an Arkansas Supreme Court mandate, the Arkansas legislature enacted a large sales tax increase in 2004 to fund […]

Arkansas Advocates for Children and Families: Property Tax Reform for Arkansas

January 14, 2013

Few people would dispute that the local property tax on real estate and personal property is the most unpopular tax in Arkansas.1 The long history of political controversy around the property tax – with its continual constitutional amendments changing previous amendments – dates back almost 50 years to Amendment 47, which abolished the longstanding state-level […]

California Budget Project: What Would Be the Impact of Reinstating the 10 and 11 Percent Personal Income Tax Rates?

January 14, 2013

One option for helping to bridge the state’s budget gap would be to reinstate the 10 percent and 11 percent tax rates for high-income Californians. Adding a 10 percent tax rate for married taxpayers with taxable incomes above $277,132 ($138,566 single) and an 11 percent rate for married taxpayers with taxable incomes exceeding $554,265 ($277,132 […]

Arkansas Advocates for Children and Families: Raising the Sales Tax to Pay for Education: What Would Be the Impacts on Arkansas Families?

January 14, 2013

One of the major issues the Arkansas General Assembly will have to consider during its December special session is how to pay for education reform. According to a study adopted by the Joint Legislative Committee on Education, the cost of education reform will be $847 million annually. This estimate does not include the cost of […]

Arkansas Advocates for Children and Families: Tax Options for Arkansas: Funding Education After the Lake View Case

January 14, 2013

The fiscal demands of the Lake View case represent a daunting short-term challenge to Arkansas policy makers—but these short-term needs also provide an opportunity for lawmakers to craft tax reform solutions that will ensure the long-term solvency of Arkansas state and local governments. We hope that this report will prove useful to the citizens and […]

Washington State Budget and Policy Center: Increasing the Sales Tax and Funding the Working Families Tax Rebate

January 14, 2013

In our new Policy Brief, the Budget & Policy Center recommends temporarily increasing the sales tax and fully funding the Working Families Tax Rebate.  If enacted, this proposal would help maintain our shared investments in education, health care, the environment, and safer communities, while reducing costs for low-income working families. Read the Full Report (PDF)

Louisiana Budget Project: Louisiana at the Crossroads- Responsible Responses to Louisiana’s Fiscal Crisis

January 14, 2013

Read the Original Full Powerpoint

Georgia Budget and Policy Institute: Sensible Tax Change to State Income Taxes Would Raise $450 Million

January 14, 2013

Georgia is one of a few states that allows a deduction for state income taxes for filers who itemize. Repealing it would bring in an estimated $450 million, which in K-12 education alone, could have prevented the six furlough days and additional cuts to the education funding formula in the amended budget. Repealing it prevents […]

California Budget Project: Who Pays Taxes in California?

January 14, 2013

Former Supreme Court Justice Oliver Wendell Holmes once noted that, “Taxes are what we pay for civilized society.” State and local taxes support our public schools, streets and highways, public hospitals that form the backbone of the state’s trauma care system, parks and beaches, the public health infrastructure that ensures that our food is safe […]

Montana Budget & Policy Center: Capital Gains Tax Reform Will Strengthen Montana

January 14, 2013

As a result of the Great Recession state revenues in Montana, like all other states, are plummeting, and important public services like health care and education are facing cuts. The governor has already cut over $40 million from state programs, and the nonpartisan Legislative Fiscal Division estimates that the next legislature may face a $370 […]

Policy Matters Ohio: Report to the Ohio Budget Planning and Management Commission

January 14, 2013

The Ohio General Assembly created a Budget Planning and Management Commission to make recommendations on balancing the next state budget. Responding to a commission request for input, Policy Matters Ohio submitted a report to the commission in August 2010. We review the major overhaul of Ohio’s tax system approved in 2005 and the $7 billion […]

Georgia Budget and Policy Institute: Advancing Georgia’s 1930s Tax System to the Modern Day: Fair and Adequate Tax Reform for 21st Century Georgians

January 14, 2013

The recommendations in this report contain tax reform options that stress a workable combination of raising enough money to meet Georgia’s needs, updating the tax system to reflect today’s economy, keeping rates as low as possible, and tying the system more closely to ability to pay than it is now. Read the Full Report (PDF)