Institute on Taxation and Economic Policy (ITEP)
Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax

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 […]

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

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 […]

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

January 9, 2024 • 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

January 9, 2024 • 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

January 9, 2024 • By ITEP Staff

Wyoming: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Wisconsin: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

West Virginia: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Virginia: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Washington: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Vermont: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Tennessee: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Texas: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

South Dakota: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Rhode Island: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

South Carolina: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Oregon: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Pennsylvania: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Oklahoma: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

Ohio: Who Pays? 7th Edition

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

January 9, 2024 • By ITEP Staff

North Dakota: Who Pays? 7th Edition

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 […]

North Carolina: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

North Carolina: Who Pays? 7th Edition

North Carolina Download PDF All figures and charts show 2024 tax law in North Carolina, 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 North Carolina. These figures depict North Carolina’s 2024 flat income tax […]

New York: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

New York: Who Pays? 7th Edition

New York Download PDF All figures and charts show 2024 tax law in New York, 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 New York. State and local tax shares of family income Top […]

New Jersey: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

New Jersey: Who Pays? 7th Edition

New Jersey Download PDF All figures and charts show 2024 tax law in New Jersey, 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 New Jersey. State and local tax shares of family income Top […]

New Mexico: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

New Mexico: Who Pays? 7th Edition

New Mexico Download PDF All figures and charts show 2024 tax law in New Mexico, 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 New Mexico. As seen in Appendix D, recent tax policy changes […]

New Hampshire: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

New Hampshire: Who Pays? 7th Edition

New Hampshire Download PDF All figures and charts show 2024 tax law in New Hampshire, 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 New Hampshire. These figures depict New Hampshire’s Interest and Dividend’s Tax […]