Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

Education Week: How Do Schools Solve a Problem Like Property Taxes?

February 19, 2026

As tax season dawns, backlash to a nationwide surge in property-tax bills is spurring states to double down on proposals to diminish one of the main revenue sources for school districts. At least 10 states are pitching the end of one of schools’ chief revenue sources. Read more.

Audio: ITEP’s Carl Davis Talks About the Tax Contributions of Utah’s Undocumented Immigrants

July 31, 2024

A new study describes states that the tax contributions of undocumented immigrants equate to almost $100 billion, both federally and statewide. Read more or listen here.

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 says. Three of those states (Minnesota, Oregon and Utah) launched brand-new child tax credits, she says, with the remainder altering, and usually improving, existing credits.

Deseret News: The Utah Legislature Approved Another Tax Cut. Here’s What Taxpayers Need to Know

March 4, 2024

Utah lawmakers dropped the state’s income tax rate again this year. The reduction in the individual and corporate state income tax rate from 4.65% to 4.55% adds up to nearly $170 million, slightly more than the amount set aside in December for an unspecified tax cut by the powerful Executive Appropriations Committee made up of legislative leadership. The higher price tag is due to updated revenue forecasts showing an anticipated increase in income tax collections and the Legislature’s longtime Republican supermajority left little doubt they intended to continue to lower the state income tax rate. A tax cut was announced as a top…

ProPublica: Utah Bills Itself as “Family-Friendly” Even as Lawmakers Have Long Neglected Child Care

January 5, 2024

Federal relief had improved access to child care. But when funding expired, the state rejected proposals to replace it. Some advocates say the historical influence of the LDS church has added to the resistance. Read more.

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 […]

The Heartland Institute: Utah Studies New Method for Transportation Funding

October 11, 2019

The Institute on Taxation and Economic Policy has also found that gas taxes are not a sufficient funding source to repair and rebuild the nation’s crumbling infrastructure. This is mainly due to more fuel-efficient vehicles on the road coupled with skyrocketing transportation construction costs. Read more

Salt Lake Tribune: It’s Tax Day. If you’ve procrastinated, there are some things you should know

April 15, 2019

A recent report by the Institute on Taxation and Economic Policy says low- and middle-income Utahns pay an overall effective tax rate that is higher than the rate paid by upper-income residents for state and local taxes. For example, the top 1 percent of Utah income earners pay 6.7 percent of their income to state […]

As a percent of income, 95% of Utah’s families pay more in sales and other local taxes than the top 5% of higher income families.

The Institute on Taxation and Economic Policy released a report showing how every state and the District of Columbia use tax policy in regressive and progressive ways. Their conclusion: all but five states and the District of Columbia have regressive systems, meaning they favor the wealthy over middle and/or low-income earners.

Bloomberg BNA: Higher Gas Prices May Mean Paying States More in Taxes

May 1, 2018

As a result, a few states will see revenue gains from higher prices because their tax rates are tied to the price of fuel, rather than its volume, Carl Davis, research director for the left-leaning Institute on Taxation and Economic Policy, told Bloomberg Tax. Those states include California, Connecticut, Kentucky, Maryland, Nebraska, New Jersey, New […]

Utah Public News Service: Trump’s Economic Policies to Increase Economic Inequality

July 31, 2017

The Trump administration’s tax proposals would not benefit all taxpayers or states equally, according to new analysis from the Institute on Taxation and Economic Policy. Matt Gardner, a senior fellow with the institute, says the richest 1 percent of taxpayers would receive more than 60 percent of the tax benefits. He adds that poorer states, largely […]

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 […]

Deseret News: Child tax credit

January 9, 2017

“Also, the increase in income tax for large families would mostly negatively impact lower-income families, who according to an Institute on Taxation and Economic Policy report are already paying a higher percentage of their income for state and local taxes than the upper 20 percent.” Read more

Yahoo! Finance: New Jersey just hiked its gas tax by 159%. Is your state next?

November 7, 2016

“Of course, New Jersey isn’t the only state that has or is toying with raising gasoline taxes. Georgia, Idaho, Iowa, Kentucky, Michigan, Nebraska, North Carolina, South Dakota, Utah, and Washington upped their gas taxes in 2015, notes the Institute on Taxation and Economic Policy. Louisiana, Tennessee, Alaska, Alabama and Minnesota are contemplating increases in 2017.” […]

Salt Lake Tribune: Worried about filing taxes? You have three extra days

April 15, 2016

“The Institute on Taxation and Economic Policy earlier this year issued a state-by-state report looking at what percentage of the income of various groups goes to state and local taxes.” Read more

Salt Lake Tribune: Editorial: Lotteries hurt the poor, but not as badly as Utah’s tax system

January 19, 2016

“Arguably, it isn’t as bad here as it is in some other states. Last year, an outfit called the Institute on Taxation and Economic Policy, which worries about financial inequality, ran some numbers and determined that, out of 50 states, Utah’s tax policy was the 34th most regressive. That is, 33 states were worse than […]

Politico: It’s a Gas

January 12, 2016

“For nine states, the new year means changes to the gas tax. They’re all laid out in this handy chart, put together by the Institute on Taxation and Economic Policy. Who’s seeing the biggest jump in their gas tax? Utah, with a 4.9 cent increase as a result of new state legislation. West Virginians are […]

Convenience Store and Fuel News: Which States’ Gas Taxes Are Going Up in 2016? And which are going down?

January 12, 2016

“Four states increased gasoline taxes at the start of 2016, while five actually lowered them. That’s according to an analysis by The Institute on Taxation & Economic Policy (ITEP), a nonpartisan, Washington-based research organization that focuses on local tax-policy issues. The four states that increased their gasoline tax on Jan. 1 are Florida, Maryland, Nebraska […]

Idaho Statesman: Does ‘fixing’ Idaho taxes mean cutting, or something else?

November 3, 2015

  “The other two legs of Idaho’s tax structure are sales and property taxes. On both scores, Idaho is in the lower half of states, and much lower on property taxes. Its overall tax structure is also fairer than most across income levels. State rankings on tax inequality compiled by the Institute on Taxation and […]

The Spokesman Review: Idaho tax balance too much for GOP?

October 5, 2015

“At this point, you’ve got to wonder why anyone would still harp about cutting taxes in Idaho. For one thing, the state is hardly overtaxed. Whenever the State Tax Commission looks at tax burdens, it finds Idaho’s near the bottom. By one recent measure, the state is ranked 49th out of the 50 states and […]

State Tax Notes: States Increase Gas Tax in Push for Transportation Funds

July 13, 2015

In the absence of a national gasoline tax increase, states have been raising their gas taxes to fund long-deferred road maintenance and transportation projects. “I think what’s happening now is a lot of states are having to play catch-up. They let their infrastructure deteriorate to a point where it’s an issue that can’t be ignored […]

TI News Daily: Some States Prefer Transportation Over Tax relief

July 8, 2015

To meet infrastructure needs, several states have had to increase other taxes, such as gasoline taxes. These states include Idaho, Iowa, Georgia, Nebraska, North Carolina, Kentucky, Utah and South Dakota. Four of these states are currently finalizing infrastructure funding increases or are still discussing infrastructure funding raises. “A lot of states realized they couldn’t put […]

The Salt Lake Tribune: Utah Could Get Cash from Obama Immigration Orders

April 20, 2015

Utah could collect an extra $10.9 million a year in state and local tax revenue if President Barack Obama’s executive actions on immigration proceed. And Utah could receive about twice that amount — an extra $22.6 million annually — if Congress gave all undocumented immigrants in the state a path to citizenship through immigration reform. […]

Washington Post: The Tax Hikes States Are Agreeing On

March 16, 2015

Under a compromise plan, the state’s gas tax would rise 5 cents in January and subsequently be increased automatically as gas prices rise, The Salt Lake Tribune reported. But Utah is far from alone. If that compromise is signed into law by Gov. Gary Herbert, Utah will become the 10th state to raise its gas tax in just two […]