Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

Audio: ITEP’s Sarah Austin Warns Against Swapping Income Taxes for Sales Taxes.

• By Sarah Austin

ITEP Senior Analyst Sarah Austin appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing tax policy choices that would ask more from working families instead of the wealthy.

Oregon Center for Public Policy: Tax Cuts for the Rich, Higher Taxes for Everyone Else: The Net Effect of Trump’s Tax Policies

• By ITEP Staff

ITEP analyzed the combined impact of the Trump administration’s three biggest changes in tax policy so far. The net effect of these policies is tax cuts for the rich and higher taxes for everyone else. Read more.

Audio: ITEP’s Spandan Marasini on Corporate Tax Avoidance and What To Do About It

October 16, 2025

ITEP Data Analyst Spandan Marasini appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing how corporations hide their profits and insights on what can be done to stop it. Listen here.

Rep. Steve Cohen: Congressmen Cohen and Beyer and Senator Wyden Introduce the Billionaire Income Tax Act

• By ITEP Staff

WASHINGTON – Congressmen Steve Cohen (TN-9) and Don Beyer (VA-8) and Senator Ron Wyden of Oregon today introduced bicameral Billionaire Income Tax Act bills in an effort to establish a level of fairness in federal taxation and prevent millionaires and billionaires (and one prospective trillionaire) from avoiding significant liability. The measure would tax wealth gains as […]

Audio: ITEP’s Steve Wamhoff on What Federal Tax Policy Should – and Shouldn’t – Accomplish

• By Steve Wamhoff

ITEP Federal Policy Director Steve Wamhoff appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing his recent report and the 2025 tax debate.

Oregon Center for Public Policy: Worldwide Combined Reporting: How Oregon Can Make It Hard for Corporations to Profit from Offshore Tax Avoidance

• By ITEP Staff

Worldwide combined reporting is a smart, effective way Oregon can make corporations pay their fair share to support schools and essential services.

Oregon Center for Public Policy: Renew and Expand the Oregon Earned Income Tax Credit

• By ITEP Staff

The EITC is one of the most effective ways to address rising costs for hard-working families in Oregon.

Oregon Center for Public Policy: Groups Call on Oregon Congressional Delegation to Reject More Tax Breaks for the Wealthy

• By ITEP Staff

A dozen Oregon organizations sent a letter to the state’s congressional delegation today calling on them to oppose tax cuts for the wealthiest individuals and corporations as part of the upcoming federal tax debate in 2025.

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

• By ITEP Staff

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…

Audio: ITEP’s Joe Hughes on the Need for a Well-Funded IRS

• By Joe Hughes

ITEP Federal Policy Analyst Joe Hughes appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing IRS funding and Direct File.

Oregon Center for Public Policy: Complete Reporting Would Make It Hard for Corporations to Hide Profits Overseas

• By ITEP Staff

Oregon can clamp down on multinational corporations shifting profits overseas, create a more level playing field for Oregon businesses, and raise millions in revenue by enacting “Complete Reporting” by large corporations. That law would make it difficult for multinational corporations to avoid Oregon corporate income taxes by artificially shifting profits earned in Oregon to subsidiaries […]

Money: These States Are Using Their Budget Surpluses to Give Tax Breaks to Residents

April 8, 2024

The most impactful changes in state taxes this year have come in the form of new or expanded tax credits targeted at families with children, according to Aidan Davis, state policy director at the Institute of Taxation and Economic Policy (ITEP), a nonprofit, nonpartisan tax policy organization. “The first really incredible — and, I would say, positive — trend was that 18 states created or enhanced child tax credits or income tax credits in their states,” Davis…

Mother Jones: It’s No Secret Our Tax System Punishes Low-Income People. It Doesn’t Have To

February 26, 2024

Oregon taxpayers will become some of the first in the nation to have the option to self-identify their race and ethnicity when they file their tax returns this year. The reason is both simple and complex: Especially at the state level, taxes worsen America’s yawning wealth gaps rather than easing them. A growing number of advocates and policymakers are trying to do something about that. 

Audio: ITEP’s Miles Trinidad Talks About Oregon’s Upside-Down Tax Code

• By Miles Trinidad

We’re talking taxes today on Policy for the People, specifically from the vantage point of the Oregonians with the fewest resources, those who are struggling the most to make ends meet. In our first segment, we hear about a brand new tax credit in Oregon designed to shore up the lowest-income families with young children in our state. Tyler Mac Innis of the Oregon Center for Public Policy explains who qualifies for the Oregon Kids’…

Oregon Center for Public Policy: Oregon’s Tax System is Fundamentally Unfair, but We Can Fix It

• By ITEP Staff

If you were designing a tax system from scratch, who would you tax at a higher rate: a low-income family struggling to pay the rent and put food on the table, or a rich family making way more money than they spend?

Oregon Center for Public Policy: Beyond the Water’s Edge: Oregon Can Make it Harder for Corporations to Hide Profits Overseas

• By ITEP Staff

Oregon can clamp down on multinational corporations shifting profits overseas, create a more level playing field for Oregon businesses, and raise millions in revenue by enacting “complete reporting” by large corporations. Read more.

Oregon Center for Public Policy: How to Pay (PAE) for It? Enact Complete Reporting

• By ITEP Staff

Making Oregonians more economically secure requires investing in our well-being: housing, education, child care, and more. One fair way to pay for these investments is to fight corporate tax avoidance by enacting complete reporting. Read more.

Policy for the People Podcast: Our Labor, Their Fortunes: Billionaires Capture Oregon’s Wealth

November 11, 2022

Wealth inequality is at mind-boggling levels in Oregon and elsewhere. Listen to Research Director Carl Davis talk about the trends here.

Oregon Center for Public Policy: Wealth Inequality in Oregon Is Extreme

• By ITEP Staff

How extreme is wealth inequality in Oregon? So extreme that, together, three billionaires residing in the state have about twice the wealth as that of the entire bottom half of Oregonians. Read more.

Oregon State Legislature: House Committee On Revenue 06/24/2021

• By ITEP Staff

Oregon lawmakers discuss a SALT-cap workaround provision. ITEP analysis found that in Oregon more than 91 percent of the tax cut benefits of repealing the SALT cap would go to those earning more than $200,000, and four of five households that benefit are white-led households. Watch here

Willamette Week: Nike’s Tax Bill in Oregon Is a Secret. We Asked Three Analysts to Make an Estimate.

April 14, 2021

The breakdown of that percentage among states is impossible to know, [Matthew Gardner, ITEP Senior Fellow] says, especially considering not every state has the same single-factor corporate tax structure that Oregon has: “We cannot say how much of [Nike’s] income, or that tax, is attributable to Oregon.” Read more

Oregon Center for Public Policy: A better reality for Oregonians requires flipping the tax system

• By ITEP Staff

As vaccines for COVID-19 make their way into the arms of Americans, a sense of normality feels within reach. But going back to normal is not what working Oregonians need. We need a reimagined sense of “normal” – one in which workers get paid living wages and the rich pay their fair share. When you […]

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 […]

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