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report January 30, 2007 ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 444, which concerns excluding Social Security Benefits from the Missouri’s income tax. In particular, my… -
report January 17, 2007 Dollars and Cents – Bringing Nebraska’s Tax System Into the 21st Century (Powerpoint)
Goals of the Workshop • What makes a good state tax system?• How does Nebraska’s tax system (and those of other states) fall short?• Options for reform: A national perspective•… -
report December 15, 2006 Why Large Corporations Can Do Business in Your State Tax-Free – The “Substantial Nexus” Test
The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will never meet and companies that… -
report December 12, 2006 How Will the 2006 Special Session Affect Louisiana Tax Fairness?
Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special legislative session that began last… -
report July 15, 2006 Analysis of Proposed Capital Gains Tax Cut
The Ohio legislature is considering a proposal to scrap the current Ohio rule that taxes capital gains (profits from selling stock, investment real estate, etc.) at the same rates as… -
report April 5, 2006 ITEP Testimony on HB 1960 Proposed Income Tax Reform
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 1960, which concerns reforming the state’s individual income tax structure. In particular, my testimony will… -
report April 15, 2005 Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system. The study examines options available… -
report March 14, 2005 ITEP Testimony Bill 16-35 Proposed Income Tax Changes
ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s tax system less unfair by… -
report March 9, 2005 ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two effective and complementary solutions to… -
report February 15, 2005 State Corporate Income Taxes 2001-2003
Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look at the taxes that 275… -
report December 14, 2004 The Impact of the Tennessee Tax Structure Study Commission’s Tax Reform Recommendations on Tax Fairness
Tennessee’s tax system is regressive, requiring low- and middle-income families to pay more of their income in tax than wealthier Tennesseans. A tax reform plan recently proposed by the Tennessee… -
report September 15, 2004 Corporate Income Taxes in the Bush Years
This study details which companies have benefitted the most from the decline in corporate taxes over the past three years, and which have been less fortunate. It also measures the… -
report September 15, 2004 The Effects of Replacing Most Federal Taxes with a National Sales Tax
Recently, there has been renewed discussion of the possibility of replacing most federal taxes with a national retail sales tax. Such an idea was broached in the 1990s, but political… -
report August 17, 2004 The Impact of the Ron Sims Tax Plan on Washington Tax Fairness
Washington’s tax system is regressive, requiring low- and middle-income families to pay far more of their income in tax than wealthier Washingtonians. A tax reform plan recently proposed by gubernatorial… -
brief July 1, 2004 A Primer on State Rainy Day Funds
In recent years, most state governments have experienced painful budget deficits. Many states have reacted to these shortfalls by cutting spending or increasing taxes. Almost all states now have a third option that can help postpone these painful decisions: using a rainy day fund (RDF). Like a savings account, an RDF sets aside surplus revenue during periods of economic growth for use in times of budget shortfalls. This policy brief takes a closer look at how rainy day funds can help states through difficult fiscal times, and assesses options for improving the adequacy of these funds.
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report May 15, 2004 Federal Taxation of Earnings Versus Investment Income in 2004
How do personal taxes on total investment income compare to taxes on earnings right now? This paper addresses that question. The analysis includes both the individual income tax, which applies… -
brief May 1, 2004 Value Added Taxes: An Option for States?
In recent months, lawmakers in a number of states have suggested that a particular type of sales tax, called the value-added tax or VAT, might be a cure-all for state budgetary problems. Although Michigan is the only state that currently relies on a VAT as a major revenue source, several other states have recently considered implementing this type of tax. This policy brief evaluates the case for (and against) implementing a VAT at the state level.
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brief May 1, 2004 State Corporate Tax Disclosure: Why It’s Needed
Corporate income taxes are in decline. Corporate tax revenues represent a smaller piece of the federal and state tax pie than at almost any time since World War II. While it is possible to diagnose some of the reasons for this decline on the federal level, very little public information is available to help policymakers evaluate the health of the corporate taxes collected by state governments. For this reason, some policymakers have called for better public disclosure of how much the biggest corporations are paying in state taxes. This policy brief evaluates arguments in favor of (and against) requiring detailed state corporate tax disclosure.
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report April 15, 2004 Does Personal Income Tax Progressivity Inhibit Economic Growth?
What is the relationship between income tax burdens and state economic growth? A December 2003 study by the Oklahoma Council of Public Affairs (OCPA), titled Income Tax Progressivity in Oklahoma:… -
report March 30, 2004 The Distributional Impact of SB 1374’s Personal Income Tax Changes
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of taxable income. This rate structure is applied to… -
report March 10, 2004 ITEP Testimony on Maryland Tax Reform Options
My testimony today focuses on two revenue-raising tax bills introduced in the Maryland House of Delegates: HB 1061, the “Millionaire’s Tax Surcharge,” and HB 1306, the “Maryland Progressive Income Tax… -
report July 15, 2003 Tax Options for Arkansas: Funding Education After the Lake View Case
The purpose of this study is to analyze the implications of the Lake View case for the future of financing public education in Arkansas. The study has three broad goals:… -
report March 15, 2003 Options for Income Tax Simplification in Iowa
Simplicity is generally seen as a virtue in tax systems. The National Council of State Legislatures argues that a properly functioning tax system should “facilitate taxpayer compliance by avoiding a… -
report January 28, 2003 The Impact of Imposing a “Flat Tax” on Missouri Personal Income
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a… -
report January 15, 2003 Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to…