Institute on Taxation and Economic Policy

ITEP's Research Priorities

Policy Matters Ohio: Testimony: Tax Cuts, Flat Tax Aren’t the Answer

September 26, 2016

Overall, the top 1 percent, who made more than $360,000 a year in 2014, received an average annual tax cut of $20,000 from the major tax changes between 2005 and 2014 (that doesn’t include last year’s cuts). On average, Ohioans in the bottom 60 percent of the income spectrum (making $54,000 or less) are paying slightly more.

Montana Budget & Policy Center: The Montana We Could Be

July 30, 2016

In Montana, the higher a household’s income, the lower share of that income it tends to pay in state and local taxes [see Chart 1]. One reason for this is that people who make less money end up paying a larger share of their income in local sales taxes and property taxes.

Massachusets Budget and Policy Center: Funding Improvements for Schools, Roads, and Public Transit with Tax Reforms that Improve Fairness

December 23, 2015

Our economic growth is not translating into significant economic progress for most of our people and this directly harms working families. The lack of more broadly shared economic progress also has harmed our state’s ability to make important investments that can make life better for working people.

News and Observer: An NC budget that chooses decline over investment

September 19, 2015

It is too generous to call the new state budget a spending plan. It is a spending reaction. Leaders should have a plan, a goal. This is a budget drawn by ideologues who blinked. Much of what is laid out in the $21.7 billion budget is determined by mandatory responses to growth in education and […]

Asheville Citizen-Times: Long-term tax shifts may hit rich and poor differently

May 29, 2015

North Carolina’s sales tax law has loopholes large enough to drive a truck through — or sail a boat, pilot an airplane or guide a train. Or pull a wood chipper through, provided it is intended for use out of state. Each of those items gets preferential treatment under the law, underlining difficulties with a […]

Maryland Center on Economic Policy: Maryland’s Poor Taxed More Than Rich; Communities of Color Feel Biggest Pinch

February 28, 2015

The state’s highest income households pay the lowest percentage of their yearly earnings in state and local taxes compared to middle-class and low-income households. Residents struggling the most to make ends meet — Maryland’s poor and minorities — also are being taxed to a greater extent than the wealthiest. This unfortunate reality reinforces both economic […]

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Who Pays? Fifth Edition

January 10, 2015 • By ITEP Staff

Read the Report in PDF The 2015 Who Pays: A Distributional Analysis of the Tax Systems in All Fifty States (the fifth edition of the report) assesses the fairness of state and local tax systems by measuring the state and local taxes that will be paid in 2015 by different income groups as a share […]