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.

Nevada Law Journal: Nothing to Gain: The Disparate Impact of the Capital Gains Tax Preference on Women and Persons of Color

December 16, 2025

This article provides a brief history of the capital gains preference, examines statistical income and wealth disparities based on gender and race, and proposes solutions to reduce the negative impact of the capital gains preference that leaves behind women and persons of color. Read more.

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 […]

Politico Morning Tax: Desperately Seeking Clarity

October 17, 2018

MOST STATE TAX SYSTEMS REGRESSIVE: No state has more regressive taxes on its citizens than Washington, followed by Texas, Florida, South Dakota and Nevada, according to a distributional analysis of state tax systems that will be released today by the Institute on Taxation and Economic Policy. Most states take a larger share of income from low- and middle-income families than from wealthy families, it said. The 10 most regressive in the rankings tax their residents in the bottom 20 percent of the income scale at rates up to six times higher than the wealthy, while their middle-income families pay a rate up to…

The Arizona Center for Economic Progress: Arizona’s State Budget and Taxes: What Every Arizonan Needs to Know About Growing Our Economy

January 10, 2017

When all types of state and local taxes are combined—income, sales and property—families with incomes in the bottom fifth pay nearly three times what families in the top 1 percent do—$12.50 for every $100 of income compared to $4.58 for the highest income families and $8.20 for middle income families. Sales taxes make up the […]

Policy Matters Ohio: Cutting taxes isn’t helping Ohio

September 11, 2013

For years, North Dakota has had the lowest unemployment rate of any state in the nation. Nevada, by contrast, has had the highest. North Dakota has a personal income tax, while Nevada has no personal income tax. There are, of course, other states that show a different pattern. We cite this to illustrate that taxes, […]

Center on Budget and Policy Priorities: Strategies to Address the State Tax Volatility Problem

April 19, 2013

State revenues plummet in recessions, just when states can least afford the loss.  Some proposals to address this flaw in state tax systems would change the systems’ structure — for instance, by replacing state personal income taxes with sales taxes — but wouldn’t solve the problem and would exacerbate others in state tax systems.  States […]

Progressive Leadership Alliance of Nevada: Bridging the Gap: Building a Sound Tax System for the Silver State

January 14, 2013

With such a deficient, upside-down structure, it is no accident that Nevada, a state blessed with great natural and financial resources, has in fifteen years slipped from 7th to 14th in per capita income among all states (and from 17th to 20th in median household income), or that it currently has the nation’s highest unemployment […]

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