ITEP Work in Action
Advocates and policymakers at the state and federal levels rely on ITEP’s analytic capabilities to inform their debates on proposed tax policy changes. In any given year, ITEP fields requests for analyses of policies in 25 or more states. ITEP also works with national partners to provide analyses of federal tax policy proposals. This section highlights reports that use ITEP analyses to make a compelling case for progressive tax reforms.
D.C Fiscal Policy Institute: DC Can Raise $121 Million or More with a Simple Tax on Proceeds from Wealth
February 24, 2026
DC can raise needed revenue and address tax inequity by taxing more of the gains, or proceeds, generated by wealth—such as capital gains, dividends, and other forms of passive income. DC’s tax system protects and grows wealth concentration through myriad preferences and loopholes, exacerbating racial and economic inequality. This special treatment also prevents the District […]
Center for American Progress: Overturning D.C.’s Tax Law Would Infringe on Common State Tax Practices and Threaten the District’s Budget and Fiscal Autonomy
February 12, 2026
Overruling the jurisdiction’s control of its own state tax code would deprive Washington, D.C., of $658 million in revenue, raise child poverty, and throw the tax-filing system into disarray. Read more.
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 […]
DC Fiscal Policy Institute: Taxing Capital Gains More Robustly Can Help Reduce DC’s Racial Wealth Gap
November 1, 2023
The federal and DC governments tax income from wealth more favorably than income from work. This preferential treatment means we under tax the most well-off, tax their wealth less often, and, in some cases, allow them to accumulate fortunes and pass vast sums of wealth to heirs tax-free. Read more.
Testimony of Neva Butkus Before the Indiana State and Local Tax Review Task Force
October 20, 2023
Today ITEP State Policy Analyst Neva Butkus presented to the Indiana State and Local Tax Review Task Force. For a related blog from Neva, click here. For her slide deck, click here. Good morning members of the State and Local Tax Review Task Force, Thank you for providing me the opportunity to share ITEP’s findings […]
Testimony of ITEP’s Amy Hanauer Before the D.C. Tax Revision Commission
May 3, 2023
The written testimony of ITEP Executive Director Amy Hanauer is below the embedded video of the hearing. Dear D.C. Tax Revision Commission, Thank you for inviting me to testify last week on the research of my colleagues at the Institute on Taxation and Economic Policy. We’re grateful to have our perspective included and as a […]
Testimony of ITEP’s Marco Guzman Before the Nevada Assembly Committee on Revenue
April 10, 2023
For a video of Marco’s testimony, click here. Thank you, Assemblywoman Anderson, and thank you chairman and members of the Assembly for the opportunity to speak on the topic of Nevada’s state tax system. My name is Marco Guzman, and I am a Senior State Policy Analyst with the Institute on Taxation and Economic Policy […]
DC Fiscal Policy Institute: DC’s Earned Income Tax Credit – The Most Generous in the Nation, but not the Most Inclusive
April 6, 2022
The DC Earned Income Tax Credit (EITC) is a powerful tool for advancing racial, gender, and economic equity. Modeled after the federal tax credit by the same name, DC’s EITC goes to families and individuals earning low and moderate incomes to help them keep more of what they earn and meet basic needs. It is claimed […]
DC Fiscal Policy Institute: NEW VIDEOS: Why DC’s Wealthiest Should Pay their Fair Share
July 12, 2021
The highest income residents in DC pay less as a share of their income than the rest of us. At the same time, low-income Black and brown DC residents have been economically devastated by the pandemic. Watch videos
The Rockefeller Foundation: The Untold Benefits of State EITCs on Child Welfare
June 16, 2021
With the passing of the American Rescue Plan in March, more than 5 million children are projected to be lifted out of poverty this year, cutting child poverty by more than half, through Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) expansions. But what about state tax codes? What can states do to […]
DC Fiscal Policy Institute: Tax Injustice: DC’s Richest Residents Pay Lower Taxes than Everyone Else
March 5, 2021
A tax system that adequately advances racial and economic justice must be progressive, requiring the richest people to pay a much higher share of their income in taxes than lower-income families who have little or no wiggle room in their family budget. Yet new findings from the Institute on Taxation and Economic Policy (ITEP), a […]
The DC Line: – David Schwartzman: By Offsetting Federal Tax Cuts Locally, We Can Improve the Quality of Life for All DC Residents
April 10, 2019
Misha Hill of the Institute on Taxation and Economic Policy (ITEP) has estimated that the top 20 percent income bracket of DC residents will receive almost $700 million in federal tax cuts this year, with most ($541 million) going to the top 5 percent (with incomes above $319,000 per year). The same study finds that […]
Georgia Budget & Policy Institute: Increase the State Tobacco Tax for Healthier Georgia
December 15, 2018
Georgia could raise more than $400 million a year to make critical investments for the health and well-being of Georgia residents by raising the cigarette tax by at least $1 per pack. Georgia has the third-lowest state cigarette tax rate out of the 50 states and the District of Columbia. At 37 cents per pack, it falls far below the national average of $1.72. Over the past decade, many states have increased tobacco tax rates as a way to raise new revenue while reducing smoking rates and the health care costs associated with smoking. Georgia has not increased its cigarette…
FOX13 SLC: Middle Income Utahns Bear Brunt of State and Local Tax Burden
October 19, 2018
The Institute on Taxation and Economic Policy released a report showing how every state and the District of Columbia use tax policy in regressive and progressive ways. Their conclusion: all but five states and the District of Columbia have regressive systems, meaning they favor the wealthy over middle and/or low-income earners.
DC Fiscal Policy Institute: Narrowing Income Inequality Through the Tax Code
October 17, 2018
DC’s tax system stands out in two key ways, according to a new analysis on how state tax policies affect families at different income levels. First, taxes on DC families living on very low incomes–below about $24,000 a year–are lower than in any state in the U.S. That good news is due primarily to income and property tax credits targeted to help residents working hard to make ends meet. But the analysis shows that families with incomes just above that level pay the same share of their income in DC taxes (income, sales, and property taxes) as the District’s wealthiest…
DCFPI: As High-Income DC Taxpayers Reap Large Federal Tax Windfalls, DC Can Make Our Tax Code More Progressive
January 22, 2018
According to recent estimates from the Institute for Taxation and Economic Policy (ITEP), District of Columbia residents can expect to receive an $850 million federal tax break this year.
DC Fiscal Policy Institute, Maryland Center on Economic Policy, and The Commonwealth Institute: Triple Whammy: A Regional Sales Tax for Metro, Like Fare Hikes and Service Cuts, Would Fall Hardest on Struggling Families
August 28, 2017
A strong Metro system is important to all of us in the Washington region. And everyone agrees that the Metro system needs new resources to rebuild its health. But a regional sales tax—a widely discussed option—would be an unfair way to pay for it.
Policy Matters Ohio: Ohio Nees a Strong Income Tax
February 10, 2017
Ohio’s income tax is the only major tax that is based on ability to pay. This principle was embraced by the founders of our democracy, such as Thomas Jefferson, as well as by the intellectual father of capitalism, Adam Smith. As your taxable income goes up, you pay a higher rate; for instance, income between […]
DC Fiscal Policy Institute: Revenue: Where DC Gets Its Money
February 9, 2017
The DC government collects revenue in a variety of ways from its residents, businesses, and the federal government. These revenues are used to fund the wide array of services provided by the District, from schools to health care to libraries to road construction. The DC government collected about $10.5 billion in revenue in fiscal year […]
West Virginia Center on Budget and Policy: Modernizing West Virginia’s Marijuana Laws
August 18, 2016
“Over the last two decades, states across the country have modernized their marijuana laws to reflect the growing evidence that doing so will help reduce criminal justice costs, help treat some medical conditions, and boost tax revenues and their state’s economy. As of 2016, four states and the District of Columbia have legalized the recreational […]
Georgia Budget & Policy Institute: Georgia Work Credit Could Get Families a Better Deal at Tax Time
April 16, 2016
As Georgians put the finishing touches on their returns to meet today’s income tax filing deadline, one benefit many are missing out on is a tax credit that states can offer to help average families get a fair deal. Twenty-six states and the District of Columbia provide taxpayers with a state-level match for the Earned […]
DC Fiscal Policy Institute: The Recommendations of the D.C. Tax Revision Commission Are Having a Favorable Impact on the District
January 16, 2015
The Institute on Taxation & Economic Policy (ITEP) issued its 2015 report — Who Pays? A Distributional Analysis of the Tax Systems in All 50 States – today. The fifth edition of this report, which also includes findings for DC, shows the District of Columbia’s progress towards improving the fairness of the DC tax system. […]
DC Fiscal Policy Institute: Making DC’s Tax System Fair: Progress in the 2015 Budget
May 12, 2014
Most DC residents — like most Americans — agree that income tax rates should be graduated by income. Low-income households should pay the lowest rate, so that there is an incentive to work and they can support their basic needs. This kind of progressive approach also means tax rates get higher as incomes rise and […]
D.C. Tax Revision Commission: Final Report
May 8, 2014
On Dec. 18, 2013, the D.C. Tax Revision Commission unanimously approved a set of recommendations designed to improve the District’s tax system and help its residents and businesses prosper.The Commission’s recommendations are a roadmap to a more fair, competitive, and efficient tax system. Read the Full Report
Economic Progress Institute: Improve Rhode Island’s Earned Income Tax Credit to Help Hard-working Rhode Islanders
April 14, 2014
Rhode Island is among 25 states and the District of Columbia that offer a state EITC, but unlike most states, the credit is only partially refundable. Just over 83,000 Rhode Island taxpayers claimed the state’s EITC in Tax Year 2012 . The average credit was $119. Of those taxpayers receiving a credit, 73,119 received a […]
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