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report May 21, 2009 ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform
The stated purpose of this hearing is to evaluate the impact of New York’s business taxes on equity and economic growth. These are laudable concerns: the most basic questions to… -
report May 15, 2009 Ready, Set, Reform – How the Income Tax Can Help Make the Illinois Tax System Fairer and More Sustainable
The Illinois tax system faces a crisis of both adequacy and equity. The state must confront a projected $11.6 billion budget shortfall over the next two fiscal years that will… -
report May 1, 2009 Analysis of HJR 36 “Fair” Tax Plan
Earlier this week, the Missouri Senate Ways and Means Committee held a hearing on House Joint Resolution 36, which would eliminate the state’s individual and corporate income taxes while increasing… -
report April 23, 2009 Fact Sheet on HB64 Income Tax Proposal
Missouri House Bill 64 would change the state’s personal income tax in three important ways: • Expand the starting point for the 6 percent top income tax bracket from $9,000… -
report April 23, 2009 Fact Sheet on SB71 Proposed Income Tax Rate Cut
This policy brief examines the impact of the principal tax change in House Committee Substitute for Senate Bill 71, which would decrease each of the state’s income tax rates by… -
report April 7, 2009 Budget Hikes Taxes on Low-Income Families to Pay for High-End Capital Gains Cuts
On Friday, April 3, the Georgia General Assembly passed a budget for fiscal year 2010 that includes a major new tax cut (an exclusion for long-term capital gains income) and… -
report March 15, 2009 A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness
This report explains what capital gains are, how they are treated for tax purposes, and who typically receives them. It also details the consequences of providing preferential tax treatment for… -
report March 5, 2009 ITEP Testimony on HB 642 Tax Reform Proposal before the New Hampshire General Court House Committee on Ways & Means
I am here today to offer testimony on House Bill 642, which was introduced by Representative Jessie Osborne earlier this year and which would improve New Hampshire’s tax system, both… -
report February 18, 2009 ITEP Testimony on HB 567 Income Tax Reform
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 567, which concerns reforming the state’s individual income tax structure. In particular, my testimony will… -
report September 15, 2008 ITEP’s Public Comments to the Governor’s 21st Century Tax Reform Commission
We appreciate the opportunity to submit comments on ways to improve Minnesota’s business climate. Historically, Minnesota has ranked above the national average in terms of many economic and social indicators.… -
report August 15, 2008 Latest IRS Data Reveal Fundamental Mismatches in the States
Data released late last week by the Internal Revenue Service (IRS) indicate that 10 states have greater concentrations of reported income among their very wealthiest residents than the country as… -
report June 15, 2008 Fair and Sustainable Tax Reform: Options for Louisiana
Louisiana lawmakers are in what appears to be an enviable position. At a time when legislators in many other states face daunting budget shortfalls, Louisiana enjoys a projected short-term budget… -
report May 19, 2008 Building a Better Tax Cut: An Alternative to SB 87
On Wednesday, May 14, 2008, the House Ways and Means Committee approved SB 87, a measure originally sponsored by Senator Buddy Shaw and now backed by Governor Bobby Jindal. The… -
report March 5, 2008 ITEP Testimony on Combined Reporting, Before the Massachusetts General Court Joint Committee on Revenue
Over the past few months, a strong consensus appears to have developed here in Massachusetts, a consensus that the Commonwealth should put a stop to tax avoidance by large and… -
report November 20, 2007 Assembly’s Tax Plan: More Revenue, Less Fairness
The tax plan approved by the Maryland General Assembly on Monday will help provide the revenue necessary to fund vital public services in Maryland, but, according to the latest analysis… -
report November 15, 2007 Senate Plan Falls Hardest on Low-Income Marylanders
A new analysis of the tax legislation approved by the Senate Budget and Taxation Committee on Tuesday shows that the Senate’s tax changes would impose the largest tax hikes, as… -
report November 7, 2007 ITEP Testimony on Governor’s Plan: Expanding the Sales Tax
My testimony today focuses on the sales tax legislation included in the Tax Reform Act of 2007. In particular, my testimony will discuss the impact of the bill’s expansion of… -
report November 1, 2007 ITEP Testimony on Governor’s Plan: Improving the Income Tax
My testimony today focuses on the proposed changes to Maryland’s personal income tax put forward by Governor O’Malley and the impact that those changes would have on Marylanders at different… -
report October 31, 2007 ITEP Testimony on Governor’s Plan: Corporate Tax Reform
My testimony examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable “zero-tax… -
report May 15, 2007 Assessing the Income Tax Treatment of Social Security Benefits
Early in the 2007 legislative session Missouri Governor Matt Blunt and House Speaker Rod Jetton made eliminating the state’s personal income tax on Social Security benefits a priority. In May,… -
report April 15, 2007 Combined Reporting – How Does Your State Stack Up?
Over the past few years, a number of states, seeking to address longstanding flaws in their corporate income taxes and significant declines in the revenue they yield, have instituted a… -
report March 20, 2007 ITEP Testimony on Tax Reform Bill HB750 in Illinois
My testimony today focuses on the revenue-raising tax reform bill, House Bill 750 and Illinois’ current tax structure. In particular, my testimony will discuss the state’s current tax structure and… -
report March 9, 2007 ITEP Testimony on Nebraska EITC Expansion
My testimony focuses on Legislative Bill 683, which would expand the Nebraska Earned Income Tax Credit (EITC). In particular, my testimony will discuss the impact of this bill on the… -
brief March 1, 2007 Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?
States currently face a number of fiscal challenges, ranging from unresolved structural deficit, to underlying flaws in their existing tax systems, to the demands posed by ambitious initiatives such as improved access to health care. In response, some policymakers are casting about for new alternatives for generating revenue that do not seem to require visible or difficult changes in law. One such alternative that has gained in popularity in the past few years is a broad-based gross receipts tax.
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report February 28, 2007 ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland
My testimony today examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable…