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.

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

September 18, 2025

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

April 10, 2025

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

March 25, 2025

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

March 20, 2025

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

January 30, 2025

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

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:

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

April 12, 2024

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

April 10, 2024

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 […]

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

February 12, 2024

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’ Credit and why the creation of this new tax credit is a very good thing. But despite the positive development that the Oregon Kids’ Credit…

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

January 23, 2024

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

April 6, 2023

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

March 29, 2023

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.

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

November 3, 2022

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

June 24, 2021

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

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

April 7, 2021

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 […]

Oregon Center for Public Policy: Oregon Can Raise $376 Million by Clamping Down on Offshore Corporate Tax Avoidance

November 15, 2018

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 located abroad.

Oregon Center for Public Policy: It’s Time to Fix Oregon’s Regressive Tax Structure

November 2, 2018

Oregon’s poorest families pay more in taxes as a share of income than any group of taxpayers in the state, while the richest Oregonians pay the smallest share of any group. That is the conclusion of a new report by the Washington, D.C.-based Institute on Taxation and Economic Policy (ITEP).

Oregon Center for Public Policy: Measure 105 Would Set Oregon Back

October 25, 2018

Immigrants, regardless of their immigration status, give the economy a boost. In Marion County alone, undocumented immigrants pay more than $14 million in taxes every year to local and state authorities. Oregon is better for having immigrants, and will be better for it for generations to come. Read more here

Oregon Center for Public Policy: Oregon Taxes Fall Hardest on Those Who Earn the Least

October 17, 2018

Oregon’s poorest families pay more in taxes as a share of income than any group of taxpayers in the state, while the richest Oregonians pay the smallest share of any group. That is the conclusion of a new report by the Washington, D.C.-based Institute on Taxation and Economic Policy (ITEP).

Oregon Center for Public Policy: Undocumented Workers in Multnomah County Pay Millions in Oregon Taxes

October 17, 2018

An estimated 27,000 undocumented Multnomah County residents pay nearly $19 million annually in state and local taxes. For perspective, that is enough to hire 217 teachers. Read more here

Oregon Center for Public Policy: Undocumented Workers in Washington County Pay Millions in Oregon Taxes

October 17, 2018

An estimated 27,000 undocumented Washington County residents pay more than $20 million annually in state and local taxes. For perspective, that is enough to hire 232 teachers. Read more here

Oregon Center for Public Policy: Undocumented Workers in Marion County Pay Millions in Oregon Taxes

October 17, 2018

An estimated 18,000 undocumented Marion County residents pay nearly $14 million annually in state and local taxes. For perspective, $14 million is enough to hire 157 teachers. Read more here

Oregon Center for Public Policy: Legislature Leaves Oregon Largely Defenseless Against Corporate Abuse of Tax Havens

June 5, 2018

The repeal of Oregon’s tax haven law flowed from the legislature’s response to the far-reaching tax law passed by Congress at the end of 2017. The federal law required corporations to pay taxes, at a reduced rate, on more than $2 trillion in profits they held abroad. The federal tax law also put in place provisions intended to deter future shifting of corporate profits to avoid taxes. 

Oregon Center for Public Policy: Repealing Oregon’s Tax Haven Law is a $20 Million Gamble

February 19, 2018

The Oregon legislature should act prudently and refrain from hastily eliminating the state’s tax haven law. Otherwise, the legislature could be making it easier for multinational corporations to avoid paying Oregon corporate taxes, potentially costing the state millions.

Oregon Center for Public Policy: Reason to Hope for a Commercial Activities Tax (CAT) Accompanied by a CAT Fairness Credit

June 21, 2017

The CAT Fairness Credit would be a credit on personal income taxes based on family size and income. It would cost about the same as the combined impact of the personal income tax changes and EITC increase, and would target relief to low- and middle-income taxpayers.