Institute on Taxation and Economic Policy (ITEP)

Blog

705 posts
Property Tax Circuit Breakers Can Help States Create More Equitable Tax Codes

Well-designed property tax circuit breaker programs allow states to reduce the impact that property taxes have on the upside-down tilt of their tax codes.

blog  

Tax Policy is a Part of the Black American Story

June 17, 2024 • By Brakeyshia Samms

Tax Policy is a Part of the Black American Story

Juneteenth is a reminder of the hard-fought victories that helped Black Americans secure their delayed freedom, justice, and suffrage. And in the chapters about tax policy, the tales are no less fraught. From America’s prologue to the last paragraph of the Civil War, governments raised more tax revenue from the taxation of Black bodies than […]

State Rundown 6/13: Decisions are falling into place, but some states will come back for more

State budgets are falling into place as lawmakers near the end of their legislative sessions...

blog  

State Rundown 6/6: A Tale of Two Tax Laws

June 6, 2024 • By ITEP Staff

State Rundown 6/6: A Tale of Two Tax Laws

This week, it was the best of times or, in some cases, the worst of times for tax policy in two different states...

blog  

State Rundown 5/30: Sessions Are In for Summer

May 30, 2024 • By ITEP Staff

State Rundown 5/30: Sessions Are In for Summer

Legislative sessions across the country are still very much in for summer, which means more pencils, more budgets, and more tax plans...

States Should Opt Into IRS Direct File as the Program is Made Permanent

While there is plenty of room to expand Direct File at the federal level, states can take matters into their own hands and bring this benefit to their residents by opting into the program.

State Rundown 5/22: When One Legislative Session Closes, Another Opens

State legislatures are wrapping up, but don’t stray too far from your state capital or you’ll miss out on the action...

blog  

Better Tax Codes Help Boost Teacher Pay

May 16, 2024 • By Alex Welch

Better Tax Codes Help Boost Teacher Pay

There are a variety of factors that affect teacher pay. But one often overlooked factor is progressive tax policies that allow states to raise and provide the funding educators and their students deserve.

State Rundown 5/15: The Merry Merry Month of May(be)

Uncertainty abounds in state tax debates lately...

blog  

State Rundown 5/9: Special Sessions in the Air

May 9, 2024 • By ITEP Staff

State Rundown 5/9: Special Sessions in the Air

This week, special sessions with major tax implications are in the air...

Iowa Flat Tax Shows Why Such Policies Are a Problem Everywhere

As Iowa lawmakers change the state’s graduated personal income tax to a single flat rate, they are designing a state tax code where the rich will pay a lower rate overall than families with modest means.

State Rundown 5/2: Vetoes and New Major Tax Proposals

This week, many states took steps toward enacting tax cuts...

blog  

State Rundown 4/24: It’s Crunch Time

April 24, 2024 • By ITEP Staff

State Rundown 4/24: It’s Crunch Time

Many state legislative sessions are wrapping up...

Tax History Matters: A Q&A with Professor Andrew Kahrl, Author of ‘The Black Tax’

In his new book, The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, Professor Andrew Kahrl walks readers through the history of the property tax system and its structural defects that have led to widespread discrimination against Black Americans.

State Rundown 4/17: Tax Cut Proposals and the Consequences of Bad Tax Cuts

Happy (belated) Tax Day!

blog  

The Case for More Progressive State and Local Tax Systems, in Charts

April 17, 2024 • By Dylan Grundman O'Neill, Eli Byerly-Duke

The Case for More Progressive State and Local Tax Systems, in Charts

In a new chart book, Fairness Matters, we further explore our Who Pays? data with new graphics that reinforce the findings in the main report and demonstrate how state-level tax decisions shape economic divides for better and worse.

State Rundown 4/3: Some States Buck the Trend on Foolish Tax Policy

This week tax cuts were debated across the upper Midwest...

Five Things to Know About Tax Foundation’s Critique of Maryland’s Worldwide Combined Reporting Proposal

Maryland lawmakers are considering enacting worldwide combined reporting (WWCR), also known as complete reporting. This policy offers a more accurate, and less gameable, way to calculate the amount of profit subject to state corporate tax. Enacting WWCR in Maryland would represent a huge step toward eliminating state corporate tax avoidance as it neutralizes a wide […]

State Rundown 3/28: Tax Cut Madness, But Our Brackets Bet on Tax Fairness

While madness is typically reserved for basketball in March, several high-profile, regressive tax cuts are making their way through state legislatures this week...

blog  

Our Taxes Can Set Kids Up for Success

March 26, 2024 • By Brakeyshia Samms

Our Taxes Can Set Kids Up for Success

Every child deserves the opportunity to succeed in society – and tax policy has a huge role to play in making that happen. Better tax policy can help prepare our young children with skills to become successful and thriving adults.

blog  

State Rundown 3/20: Investments Over Cuts

March 20, 2024 • By ITEP Staff

State Rundown 3/20: Investments Over Cuts

Over the past week Utah continued its slow march toward a more inequitable tax code...

blog  

States Move to Tax the Top in 2024

March 20, 2024 • By Marco Guzman, Miles Trinidad

States Move to Tax the Top in 2024

These forward-thinking states are demonstrating the wide variety of options for policymakers who want to raise more from the wealthiest people, rein in corporate tax avoidance, create fair tax codes and build strong communities.  

Eliminating Income Taxes Would Be an Expensive Giveaway

Governors and legislative leaders in a dozen states have made calls to fully eliminate their taxes on personal or corporate income, after many states already deeply slashed them over the past few years. The public deserves to know the true impact of these plans, which would inevitably result in an outsized windfall to states’ richest taxpayers, more power in the hands of wealthy households and corporations, extreme cuts to basic public services, and more deeply inequitable state tax codes.

blog  

State Rundown 3/14: Sessions are Heating Up

March 14, 2024 • By ITEP Staff

State Rundown 3/14: Sessions are Heating Up

Many state legislative sessions are in the final stretch...

Recent Tax Cuts Have Expanded Inequality in the States

Some states have improved tax equity by raising new revenue from the well-off and creating or expanding refundable tax credits for low- and moderate-income families in recent years. Others, however, have gone the opposite direction, pushing through deep and damaging tax cuts that disproportionately help the rich. Many of these negative developments are quantified in […]