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report June 26, 2024 States Should Enact, Expand Mansion Taxes to Advance Fairness and Shared Prosperity
The report was produced in partnership with the Center on Budget and Policy Priorities and co-authored by CBPP’s Deputy Director of State Policy Research Samantha Waxman.[1] Click here to use… -
June 25, 2024 Rita Jefferson
Rita is a Local Analyst who focuses on equity and fairness. Prior to joining ITEP, Rita worked for the Cook County Treasurer’s Office on research related to property taxation, tax… -
blog June 24, 2024 Property Tax Circuit Breakers Can Help States Create More Equitable Tax Codes
Well-designed property tax circuit breaker programs allow states to reduce the impact that property taxes have on the upside-down tilt of their tax codes.
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June 24, 2024 Marcus Rojas
As a Communications Associate, Marcus helps prepare various digital content and translate complex tax policies into effective messaging for a wide range of audiences. He joined the communications team as… -
blog June 20, 2024 SCOTUS Rejects Expansion of Trump’s Corporate Tax Cuts, Leaves Broader Tax Questions for Another Day
The Supreme Court matters, for tax fairness as for every other part of our lives. Whether or not we ever have a government that taxes billionaires as much as it taxes the rest of us will depend on how the Supreme Court rules in the future and who appoints justices to the Court.
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news release June 20, 2024 SCOTUS Ruling on Moore Prevents Big Retroactive Corporate Tax Break, Leaves Door Open to Federal Wealth Taxes
The Supreme Court upheld the 2017 Trump tax law’s mandatory repatriation tax, one of the few revenue-raising measures in the law. The Court’s ruling is an important victory for fair taxation, as invalidating the tax would have given about 400 multinational corporations a collective $271 billion tax break.
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blog June 17, 2024 Tax Policy is a Part of the Black American Story
Juneteenth is a reminder of the hard-fought victories that helped Black Americans secure their delayed freedom, justice, and suffrage. And in the chapters about tax policy, the tales are no… -
blog May 30, 2024 States Should Opt Into IRS Direct File as the Program is Made Permanent
While there is plenty of room to expand Direct File at the federal level, states can take matters into their own hands and bring this benefit to their residents by opting into the program.
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blog May 16, 2024 Better Tax Codes Help Boost Teacher Pay
There are a variety of factors that affect teacher pay. But one often overlooked factor is progressive tax policies that allow states to raise and provide the funding educators and their students deserve.
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blog May 9, 2024 Iowa Flat Tax Shows Why Such Policies Are a Problem Everywhere
As Iowa lawmakers change the state’s graduated personal income tax to a single flat rate, they are designing a state tax code where the rich will pay a lower rate overall than families with modest means.
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report May 2, 2024 Corporate Taxes Before and After the Trump Tax Law
The Trump tax law slashed taxes for America’s largest, consistently profitable corporations. These companies saw their effective tax rates fall from an average of 22.0 percent to an average of 12.8 percent after the Trump tax law went into effect in 2018.
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April 24, 2024 Matt Resseger
Matt Resseger is a Senior Economist at ITEP, where he began working in April 2024. Prior to joining ITEP, Matt served as Senior Economist at the Boston Planning and Development… -
blog April 24, 2024 Tax History Matters: A Q&A with Professor Andrew Kahrl, Author of ‘The Black Tax’
In his new book, The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, Professor Andrew Kahrl walks readers through the history of the property tax system and its structural defects that have led to widespread discrimination against Black Americans.
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blog April 22, 2024 TurboTax Maker Puts a Pink Spin on Exploitative Financial Products
This op-ed originally appeared in MSNBC Tax preparation behemoth Intuit (maker of TurboTax) recently unveiled a new campaign branding itself as a feminist company. “When it comes to the complexities of… -
brief April 16, 2024 Is California Really a High-Tax State?
Key Findings For families of modest means, California is not a high-tax state. California taxes are close to the national average for families in the bottom 80 percent of the… -
report April 11, 2024 Fairness Matters: A Chart Book on Who Pays State and Local Taxes
State and local tax codes can do a lot to reduce inequality. But they add to the nation’s growing income inequality problem when they capture a greater share of income from low- or moderate-income taxpayers. These regressive tax codes also result in higher tax rates on communities of color, further worsening racial income and wealth divides.
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report April 9, 2024 Who Pays Taxes in America in 2024
America’s tax system is just barely progressive, and not nearly as progressive as many suggest or as progressive as it could be. There is plenty of room for lawmakers to improve the progressivity of the tax code to combat economic, wealth, and racial inequality.
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blog April 1, 2024 Five Things to Know About Tax Foundation’s Critique of Maryland’s Worldwide Combined Reporting Proposal
Maryland lawmakers are considering enacting worldwide combined reporting (WWCR), also known as complete reporting. This policy offers a more accurate, and less gameable, way to calculate the amount of profit… -
blog March 28, 2024 Congress Should Enhance – Not Diminish – IRS Capability this Tax Season
While funding cuts to the IRS may have been necessary as a political matter to avoid harmful agency shutdowns, they are severely misguided as a policy matter. By all serious accounts, cuts to IRS funding increase the deficit due to uncollected taxes – mostly from big businesses and the very wealthy.
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blog March 26, 2024 Our Taxes Can Set Kids Up for Success
Every child deserves the opportunity to succeed in society – and tax policy has a huge role to play in making that happen. Better tax policy can help prepare our young children with skills to become successful and thriving adults.
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blog March 20, 2024 Eliminating Income Taxes Would Be an Expensive Giveaway
Governors and legislative leaders in a dozen states have made calls to fully eliminate their taxes on personal or corporate income, after many states already deeply slashed them over the past few years. The public deserves to know the true impact of these plans, which would inevitably result in an outsized windfall to states’ richest taxpayers, more power in the hands of wealthy households and corporations, extreme cuts to basic public services, and more deeply inequitable state tax codes.
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blog March 14, 2024 Ahead of the ‘Bring Chicago Home’ Vote, Remember That Local Mansion Taxes are Tried and Tested
As Chicago and other localities look for ways to shore up resources for critical public investments, it’s important to remember that over a dozen cities and counties have already benefited from policies like mansion taxes.
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brief March 14, 2024 Local Mansion Taxes: Building Stronger Communities with Progressive Taxes on High-Value Real Estate
More than one dozen cities and counties levy progressive taxes on high-price real estate transactions — sometimes called mansion taxes — and over a dozen more are considering such policies. By asking buyers and sellers with greater financial means to contribute more to the common good, these policies are equipping communities with resources to make progress on critical challenges of local and national concern.
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report March 12, 2024 Revenue-Raising Proposals in President Biden’s Fiscal Year 2025 Budget Plan
President Biden’s most recent budget plan includes proposals that would raise more than $5 trillion from high-income individuals and corporations over a decade. Like the budget plan he submitted to Congress last year, it would partly reverse the Trump tax cuts for corporations and high-income individuals, clamp down on corporate tax avoidance, and require the wealthiest individuals to pay taxes on their capital gains income just as they are required to for other types of income, among other reforms.
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blog March 11, 2024 Recent Tax Cuts Have Expanded Inequality in the States
Some states have improved tax equity by raising new revenue from the well-off and creating or expanding refundable tax credits for low- and moderate-income families in recent years. Others, however,…