Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

Undocumented immigrants paid $96.7 billion in taxes in 2022, according to research from the Institute on Taxation and Economic Policy. ITEP’s research found that across 40 states, “undocumented immigrants pay higher state and local tax rates than the top 1 percent of households living within their borders.” Read more.

New York Times: Immigrants Are Scared To File Taxes. It Could Cost the U.S. Billions.

April 16, 2026

Before the agreement between the I.R.S. and ICE, unauthorized immigrants paid roughly $60 billion annually in federal taxes, according to the Institute on Taxation and Economic Policy. Read more.

Policy Matters Ohio analysis of data from the Institute on Taxation and Economic Policy demonstrates the drawbacks of eliminating the state and local capital gains tax. Read more.

Large entities get out of paying their fair share by filing as small businesses. The Institute on Taxation and Economic Policy argues for strengthening the corporate tax by closing the “pass-through loophole.” Read more.

The proposal would allow for expanded sales taxes to supplement income tax cuts. Read more.

Stateline: A New Gold Rush: States Stockpile Bars, Encourage Gold-Backed Debit Cards

April 13, 2026

Georgia, Oklahoma, and Utah consider legislation that encourages residents to use gold-backed debit cards and provides tax exemptions for such spending. Proponents argue this would combat inflation. “It’s hard to imagine a way of inflation-proofing people’s lives that is less accessible to most Americans than doing it with gold,” said Matthew Gardner, a senior fellow […]

Tax cuts make the system less fair. Circuit breakers, tax credits, and renters’ rebates can help housing affordability for low-income Texans at a lower cost to the state.  Read more.

The American Prospect: Live Tax-Free and Die

April 9, 2026

Reducing or eliminating property taxes will erode services by cutting off the source of revenue for local governments. Read more.

NPR: She Paid Into Medicare for Years. Trump’s Immigration Policy Will End Her Coverage

April 9, 2026

Eliminating coverage for immigrants with legal status is unprecedented. Undocumented immigrants paid $6.4 billion into Medicare and $25.7 billion into Social Security in 2022, according to the Institute on Taxation and Economic Policy. Read more.

The largest U.S. oil and gas companies continue to pay substantially more tax abroad than at home. Corporate tax breaks passed into law last summer are further reducing the effective tax rates of American oil and gas companies. Companies are required to reveal additional details about their taxes due to new accounting standards.  Read more. […]

The Guardian: Billionaire Fortunes Have Reached All-Time Highs Under Trump. So Has the Movement To Tax Them

April 6, 2026

In at least 10 states, residents are organizing campaigns to tax wealth to fund schools, prisons, and other social services. Read more.

Brookings: The Caregiving Crisis and the 2026 Vote

April 3, 2026 • By ITEP Staff

Children in the bottom 20% of households are left out of OBBBA childcare tax credits, according to the Institute on Taxation and Economic Policy.  Read more.

The vetoed bill would have redirected funds from public schools and public education to expand private voucher schools. Read more.

The Guardian: Washington State’s ‘Historic’ Millionaire Tax Takes Aim at Super-Rich – Will It Succeed?

March 31, 2026

This was very overdue, and people in Washington are really excited to see it,” she said. “The bottom line is that billionaires are walking away with a larger share of our economy every single year, and working people can’t afford the basics any more. This movement was growing, this moment was coming.”

Oxfam: The Case for Fairly Taxing the Rich in New York

March 26, 2026 • By ITEP Staff

https://itep.sfo2.digitaloceanspaces.com/OBBB-20250519-New-York.png Read more.

Politico: Governors Forgo Past Response to High Gasoline Prices

March 26, 2026

State budgets are stretched thinner than they were in 2022 when Russia’s invasion of Ukraine prompted gas tax holidays. Today, a gas tax holiday could have even less effect than 2022’s underwhelming impacts. Read more.

Stateline: Gas Prices Rise Again As Some States Consider Tax Holidays

March 25, 2026

When fuel supply is constrained, a significant share of the savings can be absorbed within the oil and gas supply chain rather than passed on at the pump. State-level examples reflect similar patterns, as seen in a recent ITEP analysis. Read more.

With sufficient funding and a flexible structure, the Biden administration equipped every community with resources tailored to its needs. Future policies can look to the success of ARPA’s State and Local Fiscal Recovery Fund to address a widespread crisis, whether it’s a global pandemic, climate disaster, economic downturn, or some combination of the three.   […]

USA Today: Californians Want To Tax Billionaires. They’re Threatening To Leave.

March 25, 2026

Carl Davis, research director at the Institute on Taxation and Economic Policy, predicts the number of billionaires who might leave California over the billionaire tax “will be greater than zero, but still very, very small.” Read more.

Maine’s tax code currently asks more of families with middle income than it does of the wealthiest residents. The proposed progressive revenue reforms will raise stable, recurring funding while strengthening the broader economy. Read more.

The U.S. tax code continues to encourage America’s largest corporations to stash profits in tax havens. According to ITEP, these 2025 tax breaks have reduced corporate tax bills by more than $100 billion. Read more.  

A written testimony before the Council of the District of Columbia, Committee of the Whole on B26-0324, the “Pass-Through Entities Income Tax and Tax Credit on certain S Corporations and Partnerships Amendment Act of 2025” by Nick Johnson at the Institute on Taxation and Economic Policy on March 19, 2026 Chairman Mendelson and members of […]

Remapping Debate: With IRS Enforcement Down, State and Local Tax Revenues Could Suffer, Too

March 23, 2026

“There is no substitute for a robust federal tax enforcement program,” Carl Davis, research director at the Institute on Taxation and Economic Policy, said. “But even so, states should still do their best to fill the gaps that have been created by drastic cuts to IRS enforcement.” Read more.

Newsweek: Plan To Scrap Property Tax Could See Other Taxes Rise

March 23, 2026

School property taxes raise between $15 to $17 billion in Pennsylvania, according to Kamolika Das, local policy director at the Institute on Taxation and Economic Policy. This massive revenue source for Pennsylvania would be hard to replace, even if residents were willing to face higher sales and income taxes. Read more.