Institute on Taxation and Economic Policy (ITEP)

ITEP's Research Priorities

Testimony: ITEP’s Miles Trinidad on Maryland’s Budget Reconciliation Act of 2025

March 4, 2025

This testimony was delivered to a joint session of Maryland’s House Appropriations and Ways and Means Committees on February 27, 2025. Thank you for the opportunity to provide testimony on the Budget Reconciliation Act of 2025. My name is Miles Trinidad, and I’m a state analyst with the Institute on Taxation and Economic Policy, a […]

New Jersey Senator Singleton and Senate President Scutari Resolution Condemning Federal Efforts to Cut Funding

March 4, 2025

In response to the recent passage by the House of Representatives of a budget resolution that seeks to cut hundreds of billions in funding for programs like Medicare, Medicaid, and the Supplemental Nutrition Assistance Program (SNAP), the Senate Health, Human Services, and Senior Citizens Committee has passed a resolution from Senator Troy Singleton and Senate […]

Video: ITEP’s Matt Gardner Discusses Worldwide Combined Reporting with Yes! Magazine

March 3, 2025

ITEP Senior Fellow Matt Gardner recently spoke to Sonali Kolhatkar about how worldwide combined reporting can be used to crack down on corporate tax avoidance. You can watch the full video here.

Nashville Pride: Lawmakers Push to Repeal Tennessee Grocery Tax, Citing New Report

March 3, 2025

A new in-depth report is strengthening the push to eliminate Tennessee’s state sales tax on groceries without cutting essential public services. The analysis shows that closing corporate tax loopholes could generate nearly $900 million in revenue—enough to offset the cost of repealing the grocery tax entirely. Read more.

Audio: ITEP’s Neva Butkus Discusses Louisiana’s Tax System on Louisiana Public Radio

February 27, 2025

In a special legislative session late last year, Louisiana passed a sweeping overhaul to its tax system year that saw the state income tax slashed to a flat tax rate and increased the rates of the state sales tax. Some have said the new tax system is a very modest improvement, while others find it […]

Testimony: ITEP’s Matt Gardner Discusses How to Improve Maryland’s Tax Code at House Ways & Means Committee Hearing

February 27, 2025

ITEP Senior Fellow Matt Gardner submitted the written testimony below to Maryland’s House Ways & Means Committee on February 20, 2025. Video of his oral testimony is at the bottom of this post. Thank you for the opportunity to submit written testimony. My name is Matthew Gardner. I am a senior fellow at the Institute […]

Hawai’i Worldwide Combined Reporting Bill Cites ITEP Data

February 25, 2025

House Bill 116 in this year’s state legislative session in Hawai’i cites ITEP data on the revenue potential of worldwide combined reporting (WWCR). (For more on WWCR, read our recent report here.)

Maine Center for Economic Policy: Proposed Medicaid Cuts Put Maine Families’ Incomes At Risk

February 22, 2025

Proposed Medicaid cuts could affect over 400,000 Mainers, especially children, older adults, and families with low income, reducing access to essential health care and economic stability. Read more.  

Center on Budget and Policy Priorities: Let’s End Corporate Tax Avoidance in Maryland by Enacting Worldwide Combined Reporting

February 22, 2025

Conservative revenue estimates released this week by the Institute on Taxation and Economic Policy (ITEP) project hundreds of millions of dollars in new revenues for Maryland once you close the loophole that allows a small group of the world’s most aggressive global giants to dodge their responsibility to the people of Maryland. Read more.

NPR: Trump Aims to Cut Benefits for Those Without Legal Status. Most Already Don’t Qualify

February 20, 2025

President Trump issued an order Thursday aimed at preventing taxpayer money from supporting immigrants without legal status. Read more.

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States Could Raise $19 Billion a Year with One Policy Change Targeting Corporate Tax Avoidance

February 20, 2025 • By ITEP Staff

Worldwide combined reporting negates the tax benefits of shifting corporate income offshore Public polling has consistently shown for decades that most people believe big multinational corporations are paying too little in taxes. Closing the loopholes these corporations use to avoid taxes is one of the most effective – and popular – solutions to this problem. […]

Video: ITEP’s Miles Trinidad Talks Maryland Tax Reform on WUSA9 TV

February 11, 2025

ITEP State Analyst Miles Trinidad spoke to WUSA9 TV about Gov. Wes Moore’s proposed tax reform package. Video is embedded below, and link to the story is here.    

Video: ITEP’s Kamolika Das on Revenue and Fines & Fees Reform

February 5, 2025

ITEP Local Policy Director Kamolika Das discussed revenue and the reform of fines and fees at this webinar hosted by the Fines & Fees Justice Center.

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Policymakers Could Consider Using Tax and Transfer Policy to Reduce the Racial Retirement Wealth Gap

February 3, 2025 • By Brakeyshia Samms, Carl Davis

Policymakers Could Consider Using Tax and Transfer Policy to Reduce the Racial Retirement Wealth Gap

As we show in our recent study, this is, in part, due to longstanding discrimination shaping racial differences in economic wellbeing in the U.S. Moreover, aspects of federal and state tax policies have helped create the vast racial retirement wealth gap in place today. For this reason, we evaluate how tax and transfer policy reforms could help shrink racial retirement wealth inequality. To inform lawmakers as they approach the 2025 debates, below we offer several guiding principles.

Roosevelt Institute: Taxing Excessive Profits: Designing a Pro-Competition Corporate Tax System

February 1, 2025

This brief—originally presented as a discussion guide to the October 2024 convening “Promoting Equity and Efficiency: Rethinking Corporate Taxation to Address Market Power,” hosted by the Institute for Macroeconomic & Policy Analysis and the Roosevelt Institute—establishes a groundwork for developing a truly pro-competition corporate income tax system, focusing in particular on the economic case for […]

Center for Law and Social Policy: The Earned Income Tax Credit Should be Expanded for Workers Without Children

February 1, 2025

The Earned Income Tax Credit (EITC) is a federal tax credit for workers with low and moderate incomes. The EITC helps to bolster their incomes and offset taxes owed; it is effective at reducing poverty and has traditionally received bipartisan support. But the EITC available to workers without dependent children in the household is small […]

Every Texan: Current Border Militarization Operations Are a Wasteful Attempt at Deterrence

January 31, 2025

There is little return to show on past border militarization investments. Beginning in 2021, the Governor launched a multi-year campaign called Operation Lone Star that, in part, allowed his Trusteed Programs office to distribute billions of dollars in grants to once resource-starved border communities. SB 1 prepares to double down on this failed investment with […]

Video: ITEP’s Marco Guzman Discusses the Tax Contributions of Undocumented Immigrants on Telemundo

January 27, 2025

ITEP Senior Policy Analyst Marco Guzman discusses the tax contributions of undocumented immigrants in this TV clip.

Newsweek: California Braces for Donald Trump’s Immigration Crackdown

January 23, 2025

California is gearing up for President Donald Trump’s immigration crackdown, which includes mass deportations and sweeping raids targeting undocumented immigrants. Read more.

Accountable.US and Americans for Tax Fairness: The Price of Big Business: The Corporate Tax Ten

January 22, 2025

With portions of the Trump 2017 corporate tax giveaways set to expire in 2025, government watchdog Accountable.US and Americans for Tax Fairness today released a damning new report revealing how a small number of top corporations—including familiar names like Apple, Microsoft, and JP Morgan—bring in a huge amount of national profits while paying shockingly little in taxes. […]

Business Insider: Trump’s Mass Deportation Plan Could Drain More Than $20 Billion a Year from Social Security

January 22, 2025

President Donald Trump’s mass deportation plans could have a significant economic side effect: draining the Social Security fund. As more Americans reach retirement age — many without adequate savings — Social Security can be a financial anchor. The checks average $1,976 monthly, and thousands of older adults told Business Insider they rely on the money to pay for essentials. However, the checks often […]

Audio: ITEP’s Eli Byerly-Duke Discusses California’s Tax System with Stew Jenkins

January 22, 2025

ITEP State Policy Analyst Eli Byerly Duke appeared on the SLO County Public Policy & The Law program on K-News 98.5 to discuss California’s tax system. Listen here.

Money: Congress Is Gearing Up for a Fight Over Trump’s Tax Cuts

January 20, 2025

Once the fanfare of Donald Trump’s inauguration fades, Congress has to get to work on taxes — and it won’t be pretty. At issue is the Tax Cuts and Jobs Act of 2017, which was a hallmark of Trump’s first term. Abbreviated TCJA, the law made sweeping changes to the U.S. tax code that slashed the […]

Audio: ITEP’s Marco Guzman Talks to NC Newsline About the Costs of Mass Deportation

January 20, 2025

Among the actions that the new Trump administration is expected to make a top priority in the coming days is an aggressive new mass deportation initiative targeting the nation’s millions of undocumented immigrants. It’s a plan that may sound superficially appealing to many Americans, but as we learned in a recent conversation NC Newsline had […]

Federal Reserve Bank of Minneapolis: Fiscal Progressivity of the U.S. Federal and State Governments

January 18, 2025

Combining a variety of survey and administrative data, this paper measures the progressivity of taxes and transfers at the U.S. federal level and separately for each state. Read more.