Institute on Taxation and Economic Policy

ITEP Work in Action

The Commonwealth Institute: Low-Income Taxpayers in Virginia Pay Higher Rate Than the Rich

January 21, 2015

The lowest income Virginians pay 74 percent more in taxes as a percent of their income compared to the state’s wealthiest residents, according to a new study released today by the Institute on Taxation and Economic Policy (ITEP). The study, Who Pays?, analyzes tax systems in all 50 states and factors in all major state […]

Pennsylvania Budget and Policy Center: Who Pays? Pa.’s Tax System Grows More Regressive: Low-Income Pay Highest Share of Income in Taxes

January 21, 2015

Pennsylvania’s ranking worsened on a biennial report card measuring the fairness of state and local taxes, according to a study released today by the Institute on Taxation and Economic Policy and the Pennsylvania Budget and Policy Center. Middle-income Pennsylvanians pay two times more in taxes as a share of income than the wealthiest earners, and […]

Oklahoma Policy Institute: Low- and middle-income Oklahomans pay highest state and local taxes

January 21, 2015

A new study released today by the Institute on Taxation and Economic Policy (ITEP) and Oklahoma Policy Institute finds that low and middle-income Oklahomans pay over two times more in taxes as a percentage of their income compared to the state’s wealthiest residents. The study, “Who Pays?”, analyzes tax systems in all 50 states and […]

Policy Matters Ohio: Ohio state and local taxes hit poor and middle class the hardest

January 21, 2015

Low- and middle-income Ohioans pay a much greater share of their income in state and local taxes than the state’s most affluent do, according to a study released today. The top 1 percent of non-elderly Ohio families by income, who earned at least $356,000 in 2012, on average pay 7 percent of their income in […]

Oregon Center for Public Policy: Oregon Tax System Does Better Job Than Most in Not Worsening Income Inequality

January 21, 2015

Every state tax system in the country makes income inequality worse, but Oregon’s tax system does so less than most, according to a report released today by the Washington, D.C.-based Institute on Taxation and Economic Policy (ITEP). Read the full report

New Mexico Voices for Children: Why the poor pay the highest tax rate in New Mexico–and one step toward a fix

January 21, 2015

It’s widely agreed that the poorest among us should not pay the highest tax rate, but in New Mexico (as in most states) they do. State and local taxes—particularly sales and property taxes (shown in the light blue and orange bars in the graphic below)—take up a higher percentage of incomes at the lowest end […]

New Jersey Policy Perspective: New Jersey’s Upside-Down Tax System

January 21, 2015

Low-income and middle-class New Jerseyans pay greater shares of their incomes in state and local taxes than wealthy residents, according to a new study released today by the Institute on Taxation and Economic Policy (ITEP) and New Jersey Policy Perspective (NJPP). Read the full report

New Hampshire Fiscal Policy Institute: Low-Income Taxpayers in New Hampshire Pay Three Times the Tax Rate Paid by the Wealthiest Granite Staters

January 21, 2015

A new study released today by the Institute on Taxation and Economic Policy (ITEP) finds that the lowest income Granite Staters pay an effective tax rate that is three times that paid by the state’s wealthiest residents. Read the full report

New Hampshire Fiscal Policy Institute: New Hampshire’s Tax System Asks Far Less of the Wealthy than of the Poor

January 21, 2015

More than five years after the end of the Great Recession, many Granite Staters are still struggling. The typical household’s income has yet to recover the ground it lost during the economic downturn, while wages for individuals and families at the bottom of the income distribution are still where they were two decades ago. A […]

North Carolina Justice Center: Low-income taxpayers in North Carolina pay nearly twice the tax rate paid by the richest North Carolinians

January 21, 2015

The lowest income North Carolinians pay over 70 percent more in taxes as a percent of their income compared to the state’s wealthiest residents, according to a new study released today by the Institute on Taxation and Economic Policy (ITEP) and the Budget & Tax Center, a project of the NC Justice Center. Read the […]

Arise Citizens’ Policy Project: Study on Alabama’s tax system: The less you make, the bigger share you pay

January 21, 2015

Low- and middle-income Alabamians pay more than twice as much in taxes as a share of their income compared to the state’s wealthiest residents, according to a study released Wednesday by the Institute on Taxation and Economic Policy (ITEP), a nonprofit research organization based in Washington, D.C. The study, Who Pays?, analyzes tax systems in […]

Tennessee Comptroller of the Treasury: Tennessee Transportation Funding

January 20, 2015

This report is in response to a 2014 request from the Fiscal Review Committee of the Tennessee General Assembly. The purpose of this study is to provide an overview of Tennessee’s current financing system for highways and bridges, outline challenges to the existing system, and review alternative funding methods. The report is intended to provide […]

Indiana Institute for Working Families: The Status of Working Families in Indiana – 2015

January 20, 2015

The Status of Working Families is a biennial report that analyzes the general state of Indiana’s economy as it relates to working families by examining data on poverty, labor force and wages, followed by working-family friendly policy options. This year, our report offers access to the data, online and interactively, for users who wish to […]

NC Policy Watch: North Carolina’s unfair tax system highlighted in new report

January 16, 2015

The latest Who Pays? report released today by the Institute on Taxation and Economic Policy (ITEP) takes a look at the fairness of state tax systems. For North Carolina, the lowest income North Carolinians pay over 70 percent more in state and local taxes as a share of their income compared to the state’s wealthiest […]

Arise Citizens’ Policy Project: Study on Alabama’s tax system: The less you make, the bigger share you pay

January 16, 2015

Low- and middle-income Alabamians pay more than twice as much in taxes as a share of their income compared to the state’s wealthiest residents, according to a study released Wednesday by the Institute on Taxation and Economic Policy (ITEP), a nonprofit research organization based in Washington, D.C. The study, Who Pays?, analyzes tax systems in […]

DC Fiscal Policy Institute: The Recommendations of the D.C. Tax Revision Commission Are Having a Favorable Impact on the District

January 16, 2015

The Institute on Taxation & Economic Policy (ITEP) issued its 2015 report — Who Pays? A Distributional Analysis of the Tax Systems in All 50 States – today. The fifth edition of this report, which also includes findings for DC, shows the District of Columbia’s progress towards improving the fairness of the DC tax system. […]

Arkansas Advocates for Children and Families: Arkansas ranks 11th in tax burden on poor

January 16, 2015

Arkansas ranks eleventh in the nation when it comes to taxing the poor. The poorest Arkansans, those making under $9,600 per year, pay two times more in taxes as a percentage of their income than wealthy Arkansans who make over $209,800 per year. A new study released today by the Institute on Taxation and Economic […]

Kentucky Center for Economic Policy: Kentucky’s Upside Down Tax System Asks the Least of Those at the Top

January 16, 2015

In Kentucky, the wealthiest residents pay the lowest overall state and local tax rate as documented in a new edition of a study by the Institute on Taxation and Economic Policy. “Who Pays: A Distributional Analysis of the Tax Systems in 50 States” analyzes all major state and local taxes including personal and corporate income, […]

Louisiana Budget Project: Taxing the Poor

January 16, 2015

In less than three months, Louisiana legislators will convene for their annual session. It’s an odd-numbered year, which means it’s a two-month “fiscal” session that’s supposed to be focused on tax policy. But if predictions around the Capitol are to be believed, there is little reason to expect fundamental change to a tax structure that […]

Maryland Center on Economic Policy: Low-Earners Paying More in Taxes than the Well-Off in Maryland

January 16, 2015

Those earning the most in Maryland pay the lowest share of their income in state and local taxes, at just 6.7 percent, according to the Institute on Taxation and Economic Policy’s (ITEP) new “Who Pays?” report. Those in the top 1 percent, making over $481,000, pay the least in sales and excise taxes and property […]

Economic Progress Institute: Making Work Pay for Working Families: Increasing the State’s Earned Income Tax Credit

January 16, 2015

Rhode Islanders who work full-time should be able to support their families. Yet, far too many are struggling to pay for housing, heat, food, and health care. Increasing Rhode Island’s refundable Earned Income Tax Credit to 20 percent from 10 percent would put hundreds of dollars back in the pockets of working families, improving their […]

Economic Progress Institute: 2014 Rhode Island Standard of Need

December 19, 2014

What it costs to live and raise a family in Rhode Island and how work supports help families meet basic needs Rhode Island is a beautiful state with sandy beaches, world class restaurants, and a vibrant arts and culture scene. Yet many workers in our state struggle just to pay for the basics, making it […]

North Carolina Budget and Tax Center: 2015 Budget Undermines North Carolina’s Competitiveness

December 11, 2014

The 2015 state budget, passed by the NC General Assembly and signed by Governor McCrory, undermines North Carolina’s competitive position in the 21st century global economy. Lawmakers failed to provide a high-quality education for all children, protect natural resources, support community-based economic development, or provide adequate health and human services to North Carolina residents. By […]

North Carolina Budget and Tax Center: 2015 Budget Undermines North Carolina’s Competitiveness

December 11, 2014

The 2015 state budget, passed by the NC General Assembly and signed by Governor McCrory, undermines North Carolina’s competitive position in the 21st century global economy. Lawmakers failed to provide a high-quality education for all children, protect natural resources, support community-based economic development, or provide adequate health and human services to North Carolina residents. By […]

California Budget Project: A State EITC- Making California’s Tax System Work Better for Working Families

December 4, 2014

A new CBP report discusses the benefits of establishing a California Earned Income Tax Credit (EITC) and the key policy considerations in creating this state credit. Read the full report.

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.