Institute on Taxation and Economic Policy (ITEP)

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.

Minnesota Budget Project: Trump’s 2025 Tax Plans Would Hurt Everyday Americans

March 12, 2025

Trump tax plans – like extending most provisions of the Tax Cuts and Jobs Act (TCJA) that are set to expire, special tax breaks for people who earn some kinds of income, or new corporate tax cuts – would provide the largest tax cuts to higher-income households and profitable corporations. Because the Trump tax plans are also very costly, they could add hundreds of billions of dollars to the deficit every year and put health care, food support, and other public services that low- and middle-income people benefit from on the chopping block to pay for those tax cuts.1

Economic Opportunity Institute: Oregon and Washington: Different Tax Codes and Very Different Ballot Fights about Taxes this November

September 25, 2024

First, some background. The Institute on Taxation and Economic Policy’s definitive report on state tax systems lists Oregon as #42 – within the top ten – of least regressive tax codes in the country (D.C. and Minnesota are #51 and #50, respectively). In Oregon, the lowest 20% of households by income pay 12 percent of their income in state and local taxes, while the top 1% pay 10.4 percent. What contributes to this relatively fair system is that Oregon’s tax code does not have a sales tax and does have:

ITEP’s Kamolika Das Testifies on Pennsylvania’s Upside-Down Tax Code

March 4, 2024

Below is written testimony delivered by ITEP Local Policy Director Kamolika Das before the Pennsylvania House Finance Subcommittee on Tax Modernization & Reform on March 1, 2024. Good afternoon and thank you for this opportunity to testify. My name is Kamolika Das, I live in South Philly, and I’m the Local Tax Policy Director at […]

Minnesota Budget Project: Governor Walz Releases FY 2024-25 Budget Priorities

February 16, 2023

The Walz administration’s recently released budget proposal names as their priorities making Minnesota the best state for children, investing in the state’s economic future, and promoting the health and safety of Minnesotans. Read more.

Minnesota Budget Project: Minnesota Ranks High for Tax Fairness in 50-State Study

October 17, 2018

In an era of income inequality and growing concentration of wealth, a new 50-state study released today analyzes whether state tax systems make income inequality better or worse. The Institute on Taxation and Economic Policy (ITEP) finds that nearly every state fails basic measures of fairness, but Minnesota is among a small number of states where income inequality is reduced by state tax policy.

Minnesota Budget Project: Governor Dayton’s Proposed Supplemental Budget Makes Investments In Education, Health And Human Services, Economic Development, Saves For The Future

May 16, 2018

Governor Mark Dayton released his FY 2018-19 supplemental budget proposal today, focused on making strategic investments to support Minnesota’s economic success, prioritizing working Minnesotans in responding to the federal tax bill, and leaving some of the state’s projected surplus unspent “to cushion against risk.”

Minnesota Budget Project: Families With Children Could Pay Higher Taxes Under Tax Conformity

March 28, 2018

The complex set of tax changes in the recent federal tax bill creates a set of challenging decisions for states like Minnesota. Because Minnesota’s state income and corporate taxes use federal tax law as their starting points, when federal laws change, Minnesota policymakers need to decide whether to incorporate those changes into our tax system. Read more […]

Minnesota Budget Project: 4 Reasons DACA should be restored ASAP

December 18, 2017

DACA results in increased economic activity in our communities and increased tax revenues. DACA recipients in Minnesota contribute an estimated $15 million in state and local taxes annually. Read more here

Minnesota Budget Project: DACA recipients make important tax contributions to Minnesota

June 22, 2017

Minnesota’s Deferred Action for Childhood Arrival (DACA) recipients pay an estimated $15 million in state and local taxes, according to a report from the Institute on Taxation and Economic Policy (ITEP). They are contributing to our communities and our economy, and the report shows they would contribute even more if given the opportunity to apply […]

Minnesota Budget Project: Undocumented Immigrants Pay $83 Million in State Taxes, Would Pay More with Immigration Reform

March 9, 2017

Undocumented immigrants play a vital role in Minnesota’s economy and currently pay an estimated $83 million in state and local taxes, according to a new report from the Institute for Taxation and Economic Policy (ITEP). Under immigration reform that provides a path to legal status, ITEP estimates these contributions would substantially increase.

Minnesota Department of Revenue: 2015 Minnesota Tax Incidence Study

March 13, 2015

“Given the questions raised about how Minnesota compares to other states, this section summarizes the results of a 50-state study of state and local tax incidence. That study, entitled Who Pays? A Distributional Analysis of Tax Systems in All 50 States (5th Edition), was published by the Institute on Taxation and Economic Policy (ITEP) in […]

Open Sky Policy Institute: Typical family pays less tax in Nebraska than in most similar states

January 24, 2014

Middle-income Nebraskans pay relatively low taxes compared to their counterparts in eight nearby states with similar economies and tax structures. A family earning the median family income in Nebraska ($63,442) would pay less in taxes than a similar family in all but two of these states – Colorado and Kansas. (Table 1) The other comparable […]

Minnesota Budget Project: Tax Increases Don’t Prompt High-Income Households to Move Out of State

April 16, 2013

As Minnesotans debate an income tax increase on the highest-income households, they should do so knowing that a large and growing body of economic research makes it clear that such factors as job opportunities, housing costs, climate and being close to family are much more often behind moves from state to state – not changes […]