Citations
ITEP's Citations Research Priorities
Nevada Law Journal: Nothing to Gain: The Disparate Impact of the Capital Gains Tax Preference on Women and Persons of Color
December 16, 2025 • By ITEP Staff
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.
Las Vegas Sun: Rep. Susie Lee: One Big Beautiful Bill Is Unfair, Unpopular – And It’s Soon Coming to Las Vegas
July 28, 2025
It is one of the least popular pieces of legislation in modern American history, giving massive, permanent tax breaks to the wealthiest Americans and temporary crumbs for working families in Southern Nevada.
The Nevadan: Trump’s Promise of Mass Deportations Could Devastate Nevada’s Economy. Here’s How.
September 3, 2024
A recent study conducted by the Institute on Taxation and Economic Policy (ITEP) found that undocumented immigrants contributed at least $96.7 billion in federal, state, and local taxes in 2022 — a number that would increase if they were granted formal work authorization. In Nevada, undocumented immigrants accounted for $507 million in 2022 tax revenue, the study found.
Capital & Main: Extreme Wealth Is on the Ballot This Year — Will Americans Vote to Tax the Rich?
April 3, 2024
On March 7, President Joe Biden reintroduced proposals to increase taxes on the wealthiest Americans and the nation’s most profitable corporations. The move virtually ensures that the nation’s extreme wealth inequality — more than one in four dollars in the country is held by a tiny sliver of households with a net worth over $30 million — will be part of the national election debate. But excessive wealth may take center stage in at least 10 states, ranging from Democratic bastions such as California, Hawaii and New York to swing states such as Nevada and Pennsylvania.
Nevada Current: ‘The Tourists Pay It’ is a Lousy Excuse for Punishing Nevadans with a Regressive Tax System
April 14, 2023
What type of business generates the most sales tax revenue in Clark County, home of the Fabulous Las Vegas Strip? If you guessed “food services and drinking places” ding ding ding you are right. Read more.
Testimony of ITEP’s Marco Guzman Before the Nevada Assembly Committee on Revenue
April 10, 2023 • By Marco Guzman
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 […]
Marketplace: High-income taxpayers help some states stay above water
March 1, 2021
However, in 22 states, tax revenue actually increased, with revenue in four states — Idaho, Utah, South Dakota and Colorado — up more than 5%. Revenue fell in the remaining states, with seven down more than 10% —Texas, Oregon, Florida, Nevada, North Dakota, Hawaii and Alaska. This disparity has a lot to do with the […]
Nevada Current: NV can have a job-creating energy agenda, unless it costs money
February 2, 2021
The bottom 20 percent of Nevadans with an income of less than $20,500 pay 10.2 percent of their daily income in taxes, including 7 percent in sales tax, according to the Institute on Taxation and Economic Policy. However, Nevadans with an income of $473,600 or higher only pay about 2 percent share of their household […]
Crain’s New York Business: Legalizing Marijuana Can’t Cure Inequality, But It Will Ease Budget Crisis
June 14, 2020
My methodology is informed by the work of Carl Davis, research director at the Institute on Taxation and Economic Policy, who recently published a thoughtful blog post on per-capita cannabis excise tax collections. Davis found that last year more than $1.9 billion of tax revenue was collected across seven adult-use states (Alaska, California, Colorado, Massachusetts, Nevada, Oregon, […]
Bloomberg: Pot, Liquor ‘Essential’ to Keep Up Spirits, Revenue During Virus
April 10, 2020
The state of Washington raised the most cannabis tax revenue last year—$67.31 per person, according to the Institute on Taxation and Economic Policy. That compares with $60.11 per person raised in Colorado, $53.50 in Nevada, $38.83 in Alaska, $31.75 in Oregon, $15.93 in California, and $12.92 in Massachusetts, the institute said. Read more
Reno News Review: Another Portrait of Ripped-off Nevadans
July 25, 2019
But wait, there’s more bad news for Nevada. The New York Times editorialized last Sunday on the growing trend toward inequality caused by how state and local taxes are assessed. According to a 2018 study by the Institute on Taxation and Economic Policy, (ITEP) “the poor pay taxes at higher rates in 45 of the […]
New York Times: State and Local Taxes Are Worsening Inequality
July 21, 2019
Low-income households in Illinois pay about 14 cents in state and local taxes from every dollar of income, while the state’s most affluent households pay about 7 cents per dollar. That gap between the poor and the wealthy in Illinois is one of the largest in any state, but the poor pay taxes at higher […]
Nevada Business: Taxes and Nevada: The Give and Take
July 1, 2019
Many of those breaks and loop holes were left in place by the new policies, said Steve Wamhoff, director of federal tax policy at the Institute on Taxation and Economic Policy. “There are a lot of breaks and loopholes that allow a company not to pay,” Wamhoff told Yahoo Finance. “People, when they think of […]
Bloomberg: Cannabis Excise Tax Revenue Could Eclipse Alcohol Revenue in 2019
January 23, 2019
Excise tax revenue from marijuana sales is expected to surpass alcohol excise collections in 2019, according to the co-author of a new report. Carl Davis, a research director at the Institute on Taxation and Economic Policy, noted in his report that state and local retail marijuana excise tax collections already rivaled alcohol tax collections in […]
Politico Morning Tax: The Broad View on Pot
January 23, 2019
There’s been plenty of coverage of states legalizing recreational marijuana and then overestimating how much revenue they’ll see. But a new report from the liberal Institute on Taxation and Economic Policy notes that while legalized pot will likely never be the central component of a state’s revenue stream, there’s still plenty of potential there. For […]
Politico Morning Tax: Desperately Seeking Clarity
October 17, 2018 • By ITEP Staff
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…
Reno News and Review: Tax Hike?
May 31, 2018
According to the Institute on Taxation and Economic Policy, the poorest 20 percent of Nevada families pay 6.1 percent of their income in sales tax. The wealthiest one percent of Nevada families pays six-tenths of one percent. That fund has generated from nine to six million dollars annually. With 20 years of sales tax payments […]
AP: School Voucher Programs Raise Questions about Transparency and Accountability
August 11, 2017
The AAA Scholarship Foundation Inc. which runs programs in Nevada and five other states, says it doesn’t give tax advice but has, when asked, shared an IRS memo on the matter. The Institute on Taxation and Economic Policy say loopholes in the tax code would allow contributors to both eliminate their state tax bill and […]
Reno News and Review: Workers Stuck with the Check
July 5, 2017
According to the Institute on Taxation and Economic Policy, Nevada’s poorest 20 percent of families pay 6.1 percent of their income in sales tax. The wealthiest one percent of Nevada families pay six-tenths of 1 percent. Given the fact that low income people bear a heavier portion of taxation in Nevada than the affluent, the […]
Charleston Gazette-Mail: Cutting WV Income Tax Likely to Backfire
April 11, 2017
There are nine states with no income tax: Alaska, Florida, Nevada, South Dakota, Texas, Washington, Wyoming, New Hampshire and Tennessee. Only Texas has seen job growth — as a result of being the center of the oil industry. The others have not; job growth has trailed population growth in the other eight. This is based […]
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 • By ITEP Staff
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 […]
Las Vegas Review-Journal: Amazon didn’t need Nevada’s handout, expert says
December 13, 2016
“Amazon is now relying on the type of abatement package it received from Nevada, LeRoy said, since the company no longer can avoid collecting sales tax, in general. Although Amazon has operated a warehouse in Nevada since 1999, it started collecting sales tax from online sales in Nevada only in 2014, according to the Institute […]
Reno News & Review: No fair
December 1, 2016
“The Institute on Taxation and Economic Policy reports that the poorest 20 percent of Nevada families pay 6.1 percent of their income in sales tax. The wealthiest one percent of Nevada families pays six-tenths of one percent.” Read more
News Review: Burden remains
October 25, 2016
“In addition, Nevada finishes just out of the ‘terrible top 10’ list of the Institute on Taxation and Economic Policy’s assessment of overall fairness in state tax systems. Nevada ranks the 13th most unfair state and local tax system in the country.” Read more
Industry Week: Is Bipartisan Tax Reform Possible?
May 3, 2016
“Well, we can follow the example of states that have passed bipartisan tax reform to address the problem of getting corporations to pay a fair share of taxes in their state. The solution was “apportionment” of corporate income taxes, where a share of taxes to be paid by a corporation to a state is based […]
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