Institute on Taxation and Economic Policy

ITEP's Research Priorities

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

December 17, 2012

“It’s essential that Oregonians recognize the important contribution undocumented workers make to our state’s economy. Undocumented immigrants perform vital work in certain industries. Together they earn roughly $2.3 billion to $4.5 billion a year, much of it undoubtedly spent on goods and services purchased from Oregon businesses. And beside labor and purchasing power, undocumented immigrants […]

Connecticut Voices for Children: Taking Stock: Four Decades of State Revenues, Expenditures, and Deficits

December 17, 2012

This report puts Connecticut’s budget in perspective. It compares our response to the current downturn with our reaction to the previous two, it assesses the impact of recent changes on the progressivity of our tax code, and it places our current expenditures and taxes in historical context. Taking this broad view yields a set of […]

Arizona Children’s Action Alliance: Skin in the Game: Who really Pays Arizona taxes?

December 17, 2012

“In political talking points, the phrase “everyone should have skin in the game” is being used to push unfair revenue schemes around the country. The phrase is used under the false assumption that low-income Americans aren’t paying their fair share of taxes. In Arizona, some proponents of the so-called flat tax are using this slogan […]

Connecticut Voices for Children: Making Sense of the Rankings: Where Connecticut Stands on Business Taxes

December 17, 2012

In recent months, there has been a steady stream of reports about state business taxation. The Council on State Taxation (COST), a trade association of large corporations, released its annual ranking of state and local business taxes, naming Connecticut the lowest-tax state in America. Then, Good Jobs First graded states on accountability provisions in their […]

Oklahoma Policy Institute: The Tax Shift

December 17, 2012

“On the last Friday of 2011, the legislature’s tax reform task force released its proposals for changing Oklahoma’s tax system. The most significant recommendation was to cut the top income tax rate from 5.25 percent to 4.75 percent. This would be paid for by eliminating numerous tax credits and exemptions, including broad-based credits going to […]

Michigan League for Human Services: Tax Changes Hit Low-Income Families the Hardest

December 17, 2012

The tax package adopted by Gov. Rick Snyder and the Legislature last year will begin to take effect in 2012. Michigan’s business taxes will be reduced by $1.6 billion, while individual income taxes will increase by $1.4 billion, when fully implemented in Fiscal Year 13.1 These tax changes make Michigan’s tax structure even more regressive. […]

Corporation for Enterprise Development: Tax Burden by Income

December 17, 2012

States have the flexibility to design their own tax rates and structures to fund public services. Most states rely on three types of taxes: personal income, property and consumption (sales and excise) taxes. Whether the state’s tax system is regressive (taxes the poor more heavily than the rich) or progressive (taxes the rich more heavily […]

Policy Matters Ohio: Bolster the income tax to meet Ohio’s needs

December 17, 2012

Public services, though sometimes invisible, are a crucial element in a thriving economy. To restore critical services and invest in the future, Ohio should boost income-tax rates on its highest earners. Read the Full Report (PDF)

California Budget Project: Measuring Up: The Social and Economic Context of the Governor’s Proposed 2012-13 Budget

December 17, 2012

Read the Full Report (PDF)

Policy Matters Ohio: Ohio needs a strong income tax

December 17, 2012

“Ohio’s income tax plays a crucial role in helping the state meet vital needs, and is the only major state tax based on ability to pay. This brief, a resource for the public and policymakers alike, explains why Ohio needs a strong income tax.” Read the Full Report (PDF)

Economic Progress Institute: A More Modern Day Sales Tax

December 17, 2012

“Rhode Island must continue to update its out of-date sales tax to be able to make investments in education, public safety, transportation and the other services that are necessary to build a strong economy. Rhode Island continues to have one of the most narrow sales tax bases in the country due in part to the […]

Economic Progress Institute: Raising Revenue from High-Income Households in Rhode Island

December 17, 2012

“Rhode Island residents and businesses make a collective investment in our state by contributing towards the cost of public services and amenities that help create jobs and enhance our quality of life. The state’s ability to protect our families and businesses, educate current and future workers, repair roads and keep buses running, and provide health […]

Policy Matters Ohio: Income-tax cut would favor affluent; Middle-class Ohioans wouldn’t get enough for a tank of gas

December 17, 2012

“Poor and middle-income Ohioans would get little out of Gov. John Kasich’s proposed income-tax cut, while the highest-income Ohioans would see reductions in the thousands of dollars. While House Republicans have sidelined the proposal for now, Rep. Ron Amstutz, chair of the Finance and Appropriations Committee, indicated it will be taken up in the future.[1] […]

Political Economy Research Institute: Raising Revenue from High-Income Households

December 17, 2012

“These anticipated reactions – changes in the timing and composition of income and other forms of tax avoidance – are not nearly as dramatic as the consequences predicted by some parties in the debate over taxes. Some, but not all, of these reactions can be expected to result in inefficiency and deadweight loss for a […]

Oklahoma Policy Institute: The “Tax Cut” Bait and Switch

December 17, 2012

“As they ponder plans to cut Oklahoma’s top income tax rate, most lawmakers admit the state cannot afford a cut without eliminating many other tax breaks. They emphasize that we should close loopholes for corporate “special-interests.” Yet as details of their plans emerge, we’ve discovered that the biggest cost would fall not on special-interests, but […]

Georgia Budget & Policy Institute: Georgia’s Income Tax: Essential for State’s Economy and Families

December 17, 2012

Plans to eliminate or drastically cut income taxes and replace them with other levies are in vogue in several states. But Georgia policymakers would do well to ignore the siren’s call. Such a tax shift would do nothing to help the state’s economy and would, in fact, hurt families and businesses by eroding support for […]

Hawai’i Appleseed Center for Law and Economic Justice: How the Great Recession disproportionately impacted Hawai’i’s disadvantaged and policy recommendations to achieve fairness

December 17, 2012

“THE HAWAI‘I APPLESEED CENTER for Law and Economic Justice has compiled this report to illustrate the crisis facing those living in poverty in Hawai‘i and who are suffering severely as they bear the heaviest burden of the recession. We also propose solutions to address the crisis by increasing revenue and implementing policies that strengthen our […]

NYS Tax Reform and Fairness Commission: Promises Made But Not Yet Kept

December 17, 2012

The Governor has called for the creation of a Tax Reform and Fairness Commission to develop recommendations on how we might modify our current tax structure so that is fair to all New Yew Yorkers. The current tax system in the State of New York tends to put more of the state and local tax […]

North Carolina Justice Center: Gas Tax Cap Would Delay Needed Repairs and Weaken North Carolina’s Transportation Budget

December 17, 2012

“Key Findings: • North Carolina’s transportation budget faces a funding gap. Since the Great Recession, North Carolina has not experienced gradual increases in revenue collections from the gas tax as generally experienced in pre-recession years. The purchasing power of construction and maintenance dollars has also eroded. • Despite revenue shortfalls for transportation projects, the price-based […]

Pennsylvania Budget and Policy Center: Bill Won’t Close Tax Loopholes But Will Erode Quality of PA Schools and Services

December 17, 2012

“The debate over House Bill 2150 made clear that this bill was never about closing corporate tax loopholes. Instead, it will put in place a billion dollars in corporate tax cuts that will cripple the commonwealth’s ability to provide education, health care and human services for Pennsylvania families. The tax cut plan in HB 2150 […]

California Budget Project: What Makes a Tax System Fair

December 17, 2012

While everyone believes a tax system ought to be fair, there is disagreement as to what constitutes a fair or equitable tax system. This Budget Backgrounder describes what economists generally believe makes a tax system fair, examines how fair California’s tax system is, and discusses why fairness matters. Read the Full Report (PDF)

Kentucky Center for Economic Policy: Kentucky’s Income Tax: Protecting and Strengthening a Key to Growth

December 17, 2012

“The state individual income tax is essential to economic growth and quality of life in Kentucky and should be protected – even strengthened – as part of any tax reform package. It is the largest and most effective tool the state has to generate resources for crucial investments in schools, health care and other key […]

National Conference of State Legislatures: Paving the Way

December 17, 2012

“Activity in Congress earlier this year raised hopes that a federal transportation authorization spanning more than one calendar year would finally be passed. This would have allowed state transportation officials to plan with more certainty. Although both the Senate and House have now passed bills, the possibility of reconciling their differences in conference—and thus of […]

Colorado Fiscal Policy Institute: Analysis of 2012 Federal Tax Reform, Part One

December 17, 2012

“Tax rates, spending cuts and the federal deficit are again the center of debate on Capitol Hill. With the Bush-era tax cuts set to expire at the end of 2012, budget discussions will be the major focus over the next couple of months as the American economy continues its fragile course to recovery. Diverse perspectives […]

Open Sky Policy Institute: Looking for Clarity

December 17, 2012

“To promote a vibrant debate on these vital issues, it is important to begin with a clear, precise explanation of how Nebraska generates income and how it is spent. Any Nebraskan who wants to understand more clearly how the process works should find this primer a good starting point. It is intended as an overview […]