Institute on Taxation and Economic Policy

ITEP Work in Action

New Jersey Policy Perspective: Tax Increase to Fund Transportation Should Be Combined with Credit to Help Low-Income Families

January 26, 2015

As New Jersey policymakers close in on a deal to boost New Jersey’s transportation funding, a bold solution that raises at least $1 billion in new revenue a year through new gas taxes is essential if New Jersey wants to take advantage of one of its greatest economic assets – its location – and rebuild […]

Michigan League for Public Policy: Income Tax Cuts: Financially Irresponsible and No Economic Benefits

January 26, 2015

Proposals to roll back the personal income tax in Michigan will not create jobs or grow our economy and will disproportionately benefit the wealthiest taxpayers the most. It is also fiscally irresponsible to reduce taxes when the state is facing a budget shortfall due to lower than expected revenues. In fact, most of the benefits […]

North Carolina Justice Center: A Capital Loss – Eliminating taxes on capital gains would make North Carolina’s tax system more unfair

January 24, 2015

Tax cut proponents in North Carolina are pushing another plan that would benefit the wealthy at the expense of everyone else, turning their sights to eliminating the state income tax on the sale of artwork, vacation homes and other high-end capital gains that only a few North Carolinians profit from. Contrary to supporters’ claims, this […]

Colorado Fiscal Institute: The truth about taxes in Colorado

January 21, 2015

Who really pays a greater share of their income in taxes in Colorado? The rich or the poor? We answered this question by using the latest data from the Institute on Taxation and Economic Policy. The New York Times featured ITEP’s latest data in a national story today as well. Read the full report  

Fiscal Policy Center: Fair For Whom? IL Taxes the Lowest Earners at the Highest Rates

January 21, 2015

As part of his campaign platform and “Jobs and Growth Agenda,” Governor Rauner has identified the need to “overhaul the tax code so that it’s fair to all taxpayers.” We couldn’t agree more. Considering all major state and local taxes Illinoisans pay, those who earn the least — less than $19,000 a year — pay […]

West Virginia Center on Budget & Policy: Low- and Middle-Income Taxpayers in West Virginia Pay a Higher Tax Rate than the Richest West Virginians

January 21, 2015

A new study released today by the Institute on Taxation and Economic Policy (ITEP) and the West Virginia Center on Budget and Policy finds that the low- and middle-income West Virginians pay more in state and local taxes as a percent of their income compared to the state’s wealthiest residents. Read the full report

Wisconsin Budget Project: Low-income Taxpayers in Wisconsin Pay Much Higher Rate than the Richest

January 21, 2015

Wisconsin’s state and local tax system is tilted in favor of those with the highest incomes, according to a new report released today. Wisconsin taxpayers with low and middle incomes typically pay much higher rates of state and local taxes compared to taxpayers with the highest incomes. Some Wisconsin policymakers are advocating for changes that […]

Washington State Budget & Policy Center: Washington State’s Upside Down Tax System Takes A Heavy Toll On Communities Of Color

January 21, 2015

While most Washingtonians agree that everyone has a responsibility to help pay for schools, safe communities, health care, and other broadly shared investments that create jobs and grow the economy, the state continues to have the most upside down state and local tax system of any U.S. state, according to a new report, “Who Pays?”, […]

Public Assets Institute: Vermont’s Tax System Is Still Unfair

January 21, 2015

Vermont taxes are higher, as a percentage of income, on the poor and those in the middle than they are on the 1 percent at the top, according to the new study Who Pays? released Wednesday by the Institute on Taxation and Economic Policy (ITEP). Vermont is not alone; the wealthiest pay less than everyone […]

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. […]

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.