Institute on Taxation and Economic Policy

ITEP's Research Priorities

Rising Up with Sonali: How Corporations Have Benefitted From Trump’s Tax Law

December 20, 2016

A new report by the Institute on Taxation Economic Policy examined corporate tax avoidance in the first year that the tax law took effect. The results are the opposite of what Republicans promised and in line with what critics of the law feared: that wealthy corporations, many of which already receive massive public subsidies and […]

The Governor’s Task Force on Infrastructure Investment: Sustainable Solutions for Multimodal Transportaion Infrastructure in Louisiana

December 19, 2016

Pursuant to the charges of JBE 2016-23, the Governor’s Task Force on Transportation Infrastructure Investment (Task Force) worked diligently over a six-month period to determine what must be done to address Louisiana’s vast multimodal transportation issues. Through the course of six formal meetings at the capitol and by attending eight regional meetings across the State […]

Report to the Louisiana Governor: SUSTAINABLE SOLUTIONS FOR MULTIMODAL TRANSPORTATION INFRASTRUCTURE IN LOUISIANA

December 18, 2016

Pursuant to the charges of JBE 2016-23, the Governor’s Task Force on Transportation Infrastructure Investment (Task Force) worked diligently over a six-month period to determine what must be done to address Louisiana’s vast multimodal transportation issues. Through the course of six formal meetings at the capitol and by attending eight regional meetings across the State […]

Kansas Center for Economic Growth: A Guide to Comprehensive Tax Reform in Kansas

December 18, 2016

The morning after the election was tough. Half the country woke up feeling devastated, the other half awoke feeling excited. Regardless of who you voted for, it’s hard to come back together when we feel so deeply divided. In Kansas, however, we have a special opportunity to rise to the occasion. Read more here

Georgia Budget & Policy Institute: A Bottom-Up Tax Cut to Build Georgia’s Middle Class Update

December 16, 2016

Building a better Georgia, with a strong economy and vibrant communities, requires a more resilient middle class and more opportunities for working families to climb the economic ladder. One of the best tools to help ensure that all Georgians share in that prosperity is a state-level Earned Income Tax Credit (EITC), or Georgia Work Credit. […]

Montana Budget & Policy Center: Introduction to Who Pays Montana’s Taxes

November 30, 2016

Chart 1 outlines the three main state and local taxes – income, property, and sales/excise—and how the cost of these taxes is distributed among taxpayers. Both property and sales/excise taxes are regressive. Conversely, income taxes are progressive.

Montana Budget & Policy Center: Montana’s Individiual Income Tax

November 30, 2016

Prior to the tax cuts implemented in 2003, Montana had ten different income brackets, with each higher income bracket paying a slightly larger share of their income in taxes (Appendix A). In this old structure, the lowest income bracket paid 2% of their income in taxes, while the highest bracket (applying to incomes over $102,000, […]

Montana Budget & Policy Center: A Montana Earned Income Tax Credit (EITC)

September 30, 2016

Approximately 83,000 Montanans received the federal EITC in 2014. If Montana established a state EITC, these same working families would receive additional support through boosted wages and would be better able to meet their family’s needs. Additionally, low-income families receiving a state EITC would face a reduced tax burden.

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 […]