Institute on Taxation and Economic Policy (ITEP)
2,364 posts
blog  

State Rundown 1/26: Wealth Taxes Drawing Interest Early in Legislative Sessions

• By ITEP Staff

Bills are moving and state legislative sessions are picking up across the country, giving elected officials the opportunity to consider two distinct paths when it comes to tax policy...

State Tax Watch 2024

• By ITEP Staff

Updated July 15, 2024 In 2024, state lawmakers have a choice: advance tax policy that improves equity and helps communities thrive, or push tax policies that disproportionately benefit the wealthy, drain funding for critical public services, and make it harder for low-income and working families to get ahead. Despite worsening state fiscal conditions, we expect […]

blog  

Latest Kansas Tax Plan Would Provide an Estimated $875,000 Tax Cut to Charles Koch

• By Carl Davis, Neva Butkus

Last week, both houses of the Kansas legislature approved a significant tax cut centered around replacing the state’s graduated rate income tax structure with a flat tax instead. The bulk of this would flow to upper-income families, mostly through lowering the state’s top income tax rate from 5.7 to 5.25 percent. This tax cut would […]

blog  

State Rundown 1/18: State Tax Priorities Taking Shape in 2024

• By ITEP Staff

Tax policy themes have begun to crop up in states as governors give their yearly addresses and legislators lay out their plans for the 2024 legislative season...

report  

Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax

• By Steve Wamhoff

Key Findings To avoid taxation, American corporations use accounting gimmicks that make profits appear to be earned in foreign jurisdictions which tax corporate profits very lightly or not at all. In 2020, American corporations claimed profits in 15 of these jurisdictions that were often far too high to be possible. For example, in four jurisdictions […]

brief  

Proposed Tax Deal Would Help Millions of Kids with Child Tax Credit Expansion While Extending Damaging Corporate Tax Breaks

• By Joe Hughes

On January 16, Congressional tax writers officially announced the details of a tax policy agreement. The deal includes expansions of the Child Tax Credit (CTC) to improve access for low- and middle-income families as well as expansions of the 2017 Trump tax cuts for businesses. The agreement also includes bipartisan tax priorities tax provisions for […]

blog  

State Rundown 1/11: Sounding the Alarm on Regressive State & Local Tax Codes

• By ITEP Staff

States got a wake-up call this week as ITEP released the latest edition of our flagship Who Pays? report...

U.S. Average: Who Pays? 7th Edition

• By ITEP Staff

U. S. Average Download PDF All figures and charts show 2024 state and local tax law, presented at 2023 income levels. These figures depict taxes paid by residents to their home states. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.7 percent) state and local tax revenue collected […]

Utah: Who Pays? 7th Edition

• By ITEP Staff

Utah Download PDF All figures and charts show 2024 tax law in Utah, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.5 percent) state and local tax revenue collected in Utah. State and local tax shares of family income Top 20% Income Group […]

Wyoming: Who Pays? 7th Edition

• By ITEP Staff

Wyoming Download PDF All figures and charts show 2024 tax law in Wyoming, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.8 percent) state and local tax revenue collected in Wyoming. State and local tax shares of family income Top 20% Income Group […]

Wisconsin: Who Pays? 7th Edition

• By ITEP Staff

Wisconsin Download PDF All figures and charts show 2024 tax law in Wisconsin, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.4 percent) state and local tax revenue collected in Wisconsin. State and local tax shares of family income Top 20% Income Group […]

West Virginia: Who Pays? 7th Edition

• By ITEP Staff

West Virginia Download PDF All figures and charts show 2024 tax law in West Virginia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.3 percent) state and local tax revenue collected in West Virginia. These figures depict West Virginia’s personal income tax at […]

Virginia: Who Pays? 7th Edition

• By ITEP Staff

Virginia Download PDF All figures and charts show 2024 tax law in Virginia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (98.8 percent) state and local tax revenue collected in Virginia. These figures depict Virginia’s standard deduction at its 2024 levels of $8,500 […]

Washington: Who Pays? 7th Edition

• By ITEP Staff

Washington Download PDF All figures and charts show 2024 tax law in Washington, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.3 percent) state and local tax revenue collected in Washington. As seen in Appendix D, the state’s new Working Families Tax Credit […]

Vermont: Who Pays? 7th Edition

• By ITEP Staff

Vermont Download PDF All figures and charts show 2024 tax law in Vermont, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.7 percent) state and local tax revenue collected in Vermont. State and local tax shares of family income Top 20% Income Group […]

Tennessee: Who Pays? 7th Edition

• By ITEP Staff

Tennessee Download PDF All figures and charts show 2024 tax law in Tennessee, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.3 percent) state and local tax revenue collected in Tennessee. State and local tax shares of family income Top 20% Income Group […]

Texas: Who Pays? 7th Edition

• By ITEP Staff

Texas Download PDF All figures and charts show 2024 tax law in Texas, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.5 percent) state and local tax revenue collected in Texas. State and local tax shares of family income Top 20% Income Group […]

South Dakota: Who Pays? 7th Edition

• By ITEP Staff

South Dakota Download PDF All figures and charts show 2024 tax law in South Dakota, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.6 percent) state and local tax revenue collected in South Dakota. State and local tax shares of family income Top […]

Rhode Island: Who Pays? 7th Edition

• By ITEP Staff

Rhode Island Download PDF All figures and charts show 2024 tax law in Rhode Island, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly 100 percent of state and local tax revenue collected in Rhode Island. State and local tax shares of family income Top […]

South Carolina: Who Pays? 7th Edition

• By ITEP Staff

South Carolina Download PDF All figures and charts show 2024 tax law in South Carolina, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.8 percent) state and local tax revenue collected in South Carolina. These figures depict South Carolina’s top income tax rate […]

Oregon: Who Pays? 7th Edition

• By ITEP Staff

Oregon Download PDF All figures and charts show 2024 tax law in Oregon, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.5 percent) state and local tax revenue collected in Oregon. State and local tax shares of family income Top 20% Income Group […]

Pennsylvania: Who Pays? 7th Edition

• By ITEP Staff

Pennsylvania Download PDF All figures and charts show 2024 tax law in Pennsylvania, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.6 percent) state and local tax revenue collected in Pennsylvania. State and local tax shares of family income Top 20% Income Group […]

Oklahoma: Who Pays? 7th Edition

• By ITEP Staff

Oklahoma Download PDF All figures and charts show 2024 tax law in Oklahoma, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.6 percent) state and local tax revenue collected in Oklahoma. State and local tax shares of family income Top 20% Income Group […]

Ohio: Who Pays? 7th Edition

• By ITEP Staff

Ohio Download PDF All figures and charts show 2024 tax law in Ohio, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.6 percent) state and local tax revenue collected in Ohio. State and local tax shares of family income Top 20% Income Group […]

North Dakota: Who Pays? 7th Edition

• By ITEP Staff

North Dakota Download PDF All figures and charts show 2024 tax law in North Dakota, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.9 percent) state and local tax revenue collected in North Dakota. State and local tax shares of family income Top […]