Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

Stateline: Republican Push To Increase Sales Taxes Would Fall Hardest on Lower-Income Residents

March 19, 2026

Lawmakers consider increasing sales taxes to offset budget cuts to property or income taxes. This will force lower- and middle-income residents, who spend a larger share of their earnings than the wealthy, to foot more of the bill for state services. Read more.

Education Week: How Do Schools Solve a Problem Like Property Taxes?

February 19, 2026

As tax season dawns, backlash to a nationwide surge in property-tax bills is spurring states to double down on proposals to diminish one of the main revenue sources for school districts. At least 10 states are pitching the end of one of schools’ chief revenue sources. Read more.

PBS/NPR Southwest Florida: Eliminating Property Taxes Would Make Florida’s ‘Worst in the U.S.’ Regressive System Even Worse

December 3, 2025

The Sunshine State has the most “regressive” tax structure of all 50 states, according to a recent study by a national tax analysis organization. That means the wealthy pay a lower percentage of their income in taxes while the poor and middle class pay more. Read more.

The Census Bureau’s data provides a baseline for understanding the realities Floridians face. These reports show that while taxes and transfers play a measurable role in reducing inequality and limiting hardship, gains remain uneven — particularly for children. The passage of H.R. 1 threatens to widen these gaps by locking in benefits for the wealthiest […]

CBS News: Florida’s Month-long School Tax “Holiday” Kicks Off This Week

July 28, 2025

The Washington, D.C.-based Institute on Taxation and Economic Policy argues the discount periods have minimal benefit for working families.

Once again, policymakers are pursuing tax cuts and plan to pay for them with budget cuts. All the while, three-quarters of Florida prisons do not provide A/C; over 2.5 million Floridians are without health coverage; thousands of homebound adults and disabled individuals are stuck on long waitlists for home and community-based care; and the state’s affordable housing crisis continues.

As the Institute on Taxation and Economic Policy notes, the top 1 percent of Floridians (those with income of more than $1.1 million annually) would receive an average tax cut of $86,320 in 2026. As a share of the tax cuts, in 2026, the top 1 percent would receive 25 percent of the total tax cuts.

The Legislature is at a standstill, with two seemingly competing visions for the future of taxes in Florida. On the one hand, the House of Representatives advanced House Bill (HB) 7033 with various changes to the state’s general sales tax, as well as changes to local tourist development taxes. Read more.

WUSF: Lawmakers Want a Nationwide Private School Voucher Program like Florida’s

April 23, 2025

Lawmakers and school choice advocates gathered in Tampa on Tuesday to promote a federal bill that would create the first nationwide school voucher program.

Newsweek: Florida Wants to Cut Property Taxes—But California Has a Warning

April 10, 2025

As state lawmakers consider cutting and even abolishing property taxes in Florida, California—which passed major reform in the late 1970s protecting homeowners against significant hikes—offers a cautionary tale of how well-intended tax revolts can backfire against those they should benefit. Read more.

South Florida Sun Sentinel: Editorial: If Property Taxes are Doomed, an Income Tax is Fairer

March 15, 2025

Florida has a new and dubious distinction: The nation’s most unfair tax code. Gov. Ron DeSantis and some legislators aim to make it even worse. After years of ranking second or third, Florida is now considered the absolute worst in terms of how much less a percentage of their incomes Donald Trump and other wealthy […]

In Florida, the ability of local governments to raise revenue for operations is limited by the state constitution.[1] With the exception of fees, special assessments,[2] and the property tax, also known as an ad valorem tax, local governments are dependent on the Legislature and state laws for authority to levy other forms of taxation and raise revenue. Consequently, as a matter of fiscal management and local autonomy, the property tax is paramount. Considering recent policy proposals to eliminate property taxes (see Appendix), this brief explores the property tax, its role as a source of local fiscal autonomy, possibilities for reform, and the…

Legislation[1] was introduced during the January 2025 special legislative session that would repeal Florida’s tuition fairness law.[2] This law, which passed with bipartisan support in 2014, requires that colleges, universities, and postsecondary institutions waive out-of-state tuition for certain undocumented students who graduated high school in the state.

The New Statesman: Donald Trump’s Florida Project

January 30, 2025

But Mar-a-Lago is just the crown jewel in the Floridisation of US politics. A born and bred New Yorker, Trump switched his primary residence from Manhattan to Palm Beach during his first term, stating that he had “been treated very badly by the political leaders of both the city and state [of New York]. Few have been treated worse.” There was also a more practical rationale for becoming a Florida resident: lower taxes. Florida is one of just nine states that do not levy state income taxes on residents. According to a recent report by the Institute on Taxation and…

USA Today: Trump Deportation Plan Could Target as Many as 1.1 Million People in Florida

November 20, 2024

With President-elect Donald Trump poised to declare a national emergency to clear the way for the mass deportation of undocumented migrants, Florida may face wholesale disruption in the coming year. Immigration experts say about 5% of Florida’s population – 1.1 million residents – are living here without legal permission. How far Trump goes will be critical in gauging deportation’s impact on communities, families, workplaces and the Florida economy.

USA Today: Report: Targeted for Deportation by Trump, Undocumented Immigrants Pay Billions in Taxes

August 1, 2024

Florida is among a half-dozen states which each collect more than $1 billion in taxes from undocumented immigrants – a flow of public money likely to disappear under Republican presidential candidate Donald Trump’s mass deportation plan, a new report shows.

New research confirms that immigrants without a documented status still contribute economically, despite most not being eligible for any public services or benefits. Many immigrants without a documented status pay taxes — primarily via sales and excise taxes on purchases.[1] The Institute on Taxation and Economic Policy’s (ITEP’s) latest report details the state and local taxes immigrants without a documented status contribute throughout the United States. Nationwide, ITEP finds that for every 1 million undocumented immigrant residents, revenue for public services increases by $8.9 billion.

Governing: Are Florida Taxes Low? It Depends on Your Income Level

May 28, 2024

It’s been almost a hundred years since Florida eliminated its personal income tax. Not taxing income contributes to its reputation as a low-tax state and is part of the draw for retirees. But of course Floridians do pay taxes and the state’s system leads to some inequities, according to a new report from a progressive organization.

Yahoo Finance: Jeff Bezos Spent $237 Million On Florida Mansions — Billionaires Flock To ‘Upside Down’ Tax Haven Where Rich Pay Less Than Poor

May 20, 2024

The Sunshine State has become a magnet for billionaires seeking tax relief. Among the latest to join the trend is Amazon founder Jeff Bezos, who has recently expanded his real estate holdings in Miami’s exclusive Billionaire Bunker area. Bezos’ acquisitions include three properties, bringing his total investment in the neighborhood to $237 million.

Forbes: California Is Not Actually a High-Tax State According To New Study

May 17, 2024

Depending on where you fall on the income scale, California may not actually be that high tax of a state. For many in the middle class and below, California may let you keep more of your hard-earned income than many other states, according to a new study, “Who Pays” from the Institute on Taxation and Economic Policy (ITEP). While California has the highest marginal tax rate in the nation at 13.3%, only some households pay this rate on their income. That doesn’t stop so-called low-tax states like Texas and Florida from blasting the tax policy of the Golden State.

NewsRadio WFLA: Poorest Floridians Taxed at Higher Rate than Richest Californians

April 24, 2024

Florida Policy Institute (FPI) and the Institute for Taxation and Economic Policy (ITEP) released a study today that found California’s tax system is fairer than Florida’s.

Editorial: Florida Shines at Favoring the Rich, Punishing the Poor

January 23, 2024

But there’s one category in which Florida is unarguably first — first of the worst. The state has the nation’s most regressive state and local tax structure. That’s the judgment of ITEP, the progressive Institute on Taxation and Economic Policy, which ranks states every five years

MarketWatch: Moving to Florida Might Not Be the Tax Play It’s Cracked Up to Be — Unless You’re Loaded

January 12, 2024

Florida, Texas and Tennessee have become hot real-estate markets in recent years, in part because they offer the allure of low taxes and cheap living costs. But a new analysis of how much state and local taxes cost rich and poor residents in those states throws cold water on the assumption that moving to states like Florida […]

Newsweek: Florida’s Tax System Most Unfair on Poor in US, Study Shows

January 10, 2024

The Florida tax system is the most unfair on the poor in the entire country, according to a new study, with the lowest-income 20 percent in the state paying much more of their income in taxes than the wealthiest 1 percent. Read more.

Fast Company: Florida Can’t Get Enough of Tax Holidays. But They’re Not the Magic Bullet Ron DeSantis Claims

January 10, 2024

Floridians saved more than $475 million on tax-free holidays—but it comes at the expense of the state’s schools and infrastructure. Read more.