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  • ITEP Work in Action   September 4, 2019

    MECEP: NEW REPORT: Maine reaches new milestone on the road to tax fairness

    Starting in 2020 and for the first time in decades, the Mainers who earn the least will no longer pay a larger share of their income to state and local taxes than those who earn the most, according to a policy brief published today by the Maine Center for Economic Policy.

  •   September 3, 2019

    Erika Frankel

    Erika brings more than 25 years of information management, project management, and development experience in non-profit, government, and commercial environments to the Data and Model Team. She redesigned the platform for ITEP’s flagship microsimulation model, allowing ITEP to respond more quickly to a wider range of policy proposals and changes.

  • map   August 30, 2019

    Where Does Your State Fall on the ITEP Tax Inequality Index?

    The vast majority of state and local tax systems exacerbate the economic divide by taxing low- and middle-income families at higher rates than the wealthy. This map distills an exhaustive…
  • blog   August 29, 2019

    ICYMI: A Brief Summary of Our August Blogs and Reports

    DESPITE CONTRARY CLAIMS, NUMBERS SHOW TRUMP TAX LAW STILL FAVORS THE WEALTHY GOP leaders continue to misrepresent who benefits from the 2017 Trump-GOP tax law, most recently claiming most “of…
  • blog   August 29, 2019

    New Analysis: A Third of NC Taxpayers Won’t Benefit from Proposed Tax Refund Plan

    North Carolina Senate and House leaders are moving forward with a flawed proposal to spend the majority of the state’s revenue over collections, more than $600 million, to issue tax refund checks of $125 per taxpayer ($250 for married couples).

  • blog   August 28, 2019

    Updated Estimates from ITEP: Trump Tax Law Still Benefits the Rich No Matter How You Look at It

    President Trump’s allies in Congress continue to defend their 2017 tax law in misleading ways. Just last week, Republicans on the House Ways and Means Committee stated that most “of the tax overhaul went into the pockets of working families and Main Street businesses who need it most, not Wall Street.” ITEP’s most recent analysis estimates that in 2020 the richest 5 percent of taxpayers will receive $145 billion in tax cuts, or half the law’s benefits to U.S. taxpayers.

  • report   August 28, 2019

    TCJA by the Numbers, 2020

    The Tax Cuts and Jobs Act (TCJA), signed into law by President Trump at the end of 2017, includes provisions that dramatically cut taxes and provisions that offset a fraction of the revenue loss by eliminating or limiting certain tax breaks. This page includes estimates of TCJA’s impacts in 2020.

  • blog   August 22, 2019

    Why California’s Cannabis Market May Not Tell You Much about Legalization in Your State

    New tax data out of California, the world’s largest market for legal cannabis, tell a complicated story about the cannabis industry and its tax revenue potential. Legal cannabis markets take time to establish, and depending on local market conditions, the revenue states raise can vary significantly.

  • blog   August 20, 2019

    White House Considers Payroll Tax Cut that GOP Opposed During Obama Years

    The Trump Administration is considering cutting the Social Security payroll tax to prevent an economic downturn, something that seemed more justified when enacted in the aftermath of the Great Recession—when congressional Republicans largely opposed it. Here are some things to remember about this tax.

  • blog   August 20, 2019

    Business Roundtable’s Newfound Devotion to Corporate Responsibility Doesn’t Include Paying Taxes

    If you squint really hard, the Business Roundtable’s newly declared fondness for “supporting the communities in which we work” could be read as an acknowledgment of the need for a tax system that can pay for needed services. But it’s not.

  • map   August 16, 2019

    Which States Allow Deductions for Federal Income Taxes Paid?

    Six states allow an unusual income tax deduction for federal income taxes paid. These deductions are detrimental to state income tax systems on many fronts, as they offer large benefits to high-income earners and undercut the adequacy and stability of state income tax systems.

  • blog   August 16, 2019

    One Tax System for Most Americans, and a Second System for the Wealthiest

    Last year, the Walton family’s fortune grew by $100 million a day. This level of wealth is particularly obscene in the context of the Walmart Corporation’s dark store strategy. The company works nationwide to reduce its property tax assessments, which, when successful, deprives local communities of revenue necessary to fund education, libraries, parks, public health and other services.

  • blog   August 13, 2019

    IRS’s SALT Workaround Regulations Should be Strengthened, Not Rejected

    Lawmakers are seeking to achieve a backdoor repeal of the $10,000 cap on deductions for state and local taxes paid (SALT) by invalidating recent IRS regulations that cracked down on schemes that let taxpayers dodge the cap. If successful, their efforts would drain tens of billions of dollars from federal coffers each year, with the vast majority of the benefits going to the nation’s wealthiest families.

  • ITEP Work in Action   August 12, 2019

    Georgia Budget & Policy Institute: The Tax Cuts and Jobs Act in Georgia: High Income Households Receive Greatest Benefits

    This report offers the first comprehensive look at how the Tax Cuts and Jobs Act of 2017 (TCJA), in combination with Georgia’s enacted response, will impact the state budget and…
  • ITEP Work in Action   August 8, 2019

    Policy Matters Ohio: Ohio Tax Shift Away From the Wealthy: The Pattern Repeats

    The main tax measures in Ohio’s new budget bills will bring tax increases on average for lower- and middle-income taxpayers, while those at the top of the income scale on…
  • blog   August 7, 2019

    State and Local Cannabis Tax Revenue on Pace for $1.6 Billion in 2019

    Cannabis tax revenue is becoming more significant as legal sales grow. The tax is far from a budgetary panacea, but an ITEP analysis of revenue data reported by the seven states with legal cannabis sales underway suggests that excise and sales tax revenues from the sale of the drug could reach $1.6 billion this year.

  • news release   August 7, 2019

    Leadership Transition Announcement

    Notes from Alan Essig, Executive Director of the Institute on Taxation and Economic Policy and Citizens for Tax Justice, and Joan Entmacher, Board Chair of the Institute on Taxation and Economic Policy, and Ed Jayne, Board Chair of Citizens for Tax Justice, announcing leadership transition.

  • report   August 7, 2019

    Tax Cuts and Jobs Act: A Timeline

    In December 2017, federal lawmakers hastily enacted the Tax Cuts and Jobs Act. So rushed was its passage that provisions of the legislative text were scrawled in the margins. Scroll through this timeline for an in-depth look at the Tax Cuts and Jobs Act and the impact since its passage.

  • blog   August 2, 2019

    Opportunity Zones Have Nothing to Do with Reparations, Except …

    Among other things, this blog highlights how federal, state and local policies systematically work to reinforce the racial wealth gap by, for example, using the tax code to redistribute the nation’s wealth to billionaire developers and keeping low-income people of color in a perpetual cycle of debt through fines and fees to fund local governments. Opportunity zones and the top-heavy 2017 tax law are emblematic of a long history of policymaking that advantages wealthy white families.

  • map   August 1, 2019

    How Do Tax Rates on the Poor Compare to Taxes on the Rich in Your State?

    No two state tax systems are the same, but 45 states have one thing in common: Low-income residents are taxed at a higher rate than the top 1 percent.  Effective tax rates for the lowest 20 percent of families range from a high of 17.8 percent in Washington State to a low of 5.5 percent in Delaware.

  • blog   July 31, 2019

    A Wealth Tax Might Be Easier to Implement than You Think

    A direct federal tax on wealth, as described in a January report from ITEP and proposed by Sen. Elizabeth Warren, could raise substantial revenue to make public investments, curb rising inequality, and is supported by a large majority of Americans. But would it work? Recent research highlighted in a new academic paper outlines approaches that would make it easier than you might think.

  • blog   July 26, 2019

    State Rundown 7/26: The Dog Days of Tax

    OHIO legislators passed a budget with unfortunate income tax cuts for high-income households. Other states turned their attention to unconventional ideas during their legislative off-seasons, for better and for worse. And there are many gems to be found in our “What We’re Reading” section below, including new research on the racial inequities that continue to pervade our communities and schools.

  •   July 26, 2019

    We shouldn’t wait for Washington to tax the rich. We can begin at the state level. Examining the federal policy landscape is a logical place to start, but state policymakers…
  • brief   July 26, 2019

    Election 2020: Tax Policy Essentials

    The nation’s tax policies and their role in economic inequality are front and center during this election cycle. For those interested in how the nation can move toward a fairer tax system and or more detailed information about progressive tax policy ideas, ITEP created this quick guide.

  • map   July 26, 2019

    Combined Reporting Lessens Corporate Tax Avoidance at State Level

    “Combined reporting” lessens the effectiveness of a tax avoidance scheme known as income shifting, in which large multi-state corporations dubiously claim that their income was earned in states with little or no corporate income tax.

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