Institute on Taxation and Economic Policy

ITEP Work in Action

Connecticut Voices for Children: Making Children Visible in Connecticut’s Tax Code

May 21, 2014

This issue brief from the Fiscal Policy Center at Connecticut Voices for Children identifies a feature of the Connecticut tax system that effectively penalizes households with children, relative to households without kids. Across the country, nearly all states that have enacted an income tax have also enacted some form of tax exemption, deduction or credit […]

Connecticut Voices for Children: Pro-Family Tax Reform in Connecticut: A Roadmap for Improvement

May 16, 2014

This report from the Fiscal Policy Center at Connecticut Voices for Children compares Connecticut’s tax system to those of other states and finds: Connecticut is nearly alone among states in not making broad-based tax adjustments for families with dependent children.  More than half of states with an income tax (24 of 41 states) offset the […]

The Missouri Budget Project: Senate-Approved Tax Scheme Would Cost Nearly $800 Million SB 509 Would Require Cuts to Critical Services

May 12, 2014

The Missouri Senate approved Senate Bill 509 this week. The measure would require sharp cuts to state services, undermining Missouri’s economy by starving it of the resources it needs to offer quality education from preschool to college, a state of the art infrastructure, and safe, healthy and stable communities. Moreover, the minor tax reduction for […]

Michigan League for Public Policy: Testimony to the Senate Finance Committee on SB 402

May 12, 2014

The Michigan League for Public Policy opposes Senate Bill 402. Across‐the‐board cuts in the state’s personal income tax will not create jobs or grow the economy in Michigan. They could, however, affect long-term prosperity by locking in cuts in funding for public schools, colleges and universities, and local communities—the very services and public structures that […]

Michigan League for Public Policy: Testimony to the House Tax Policy Committee on HB 5265-5267

May 12, 2014

The Michigan League for Public Policy opposes House Bills 5265, 5266, and 5267 because across-the-board cuts in the state’s personal income tax will not create jobs or grow Michigan’s economy. In fact, revenue reductions associated with income tax reductions could affect long-term prosperity by locking in cuts in funding for colleges and universities, local communities, […]

Michigan League for Public Policy: Slicing Up the Income Tax Cut Proposal

May 12, 2014

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. In fact, most of the benefits of a cut in the state’s personal income tax from 4.25% to 3.9% would flow to Michigan’s wealthiest taxpayers, according to an […]

Georgia Budget & Policy Institute: Georgia Lawmakers Still Flirting With Dangerous Tax Shift Ideas

May 12, 2014

The debate over changing Georgia’s tax system is quieter than usual at the Georgia General Assembly this year. Still, some efforts are afoot to push Georgia in a radical tax direction over time. Two resolutions gaining traction would put new tax restrictions in the state constitution. Senate Resolutions 412 and 415, sponsored by Senate Pro […]

DC Fiscal Policy Institute: Making DC’s Tax System Fair: Progress in the 2015 Budget

May 12, 2014

Most DC residents — like most Americans — agree that income tax rates should be graduated by income. Low-income households should pay the lowest rate, so that there is an incentive to work and they can support their basic needs. This kind of progressive approach also means tax rates get higher as incomes rise and […]

North Carolina Justice Center: Raising the Bar in the Budget Debate

May 9, 2014

The Legislature’s upcoming budget debate is an opportunity to change the state’s direction and ensure a stronger recovery from the Great Recession. To do so, policymakers must make the critical investments needed to alleviate the economic struggles of North Carolina families, create pathways to the middle class, and strengthen communities across the state. Read the […]

D.C. Tax Revision Commission: Final Report

May 8, 2014

On Dec. 18, 2013, the D.C. Tax Revision Commission unanimously approved a set of recommendations designed to improve the District’s tax system and help its residents and businesses prosper.The Commission’s recommendations are a roadmap to a more fair, competitive, and efficient tax system. Read the Full Report

Policy Matters Ohio: Income-Tax Repeal – A Bad Deal for Ohio

April 28, 2014

Repealing the Ohio income tax would blow an enormous hole in the state budget. It would have to be paid for with gigantic budget cuts or major increases in other taxes. Read the Full Report

Maryland Center on Economic Policy: Tax Day: What Do We Pay For, and Who Pays?

April 28, 2014

Tax Day is a good day to remind ourselves that taxes allow our state to make investments that benefit our economy and all Maryland’s residents, and that we must continue to work to make our tax code fairer. Read the Full Report

Oregon Center for Public Policy: Tax Facts That Matter – 2014 Edition

April 15, 2014

Tax Facts That Matter – 2014 Edition Read the Full Report

Kansas Center for Economic Growth: Kansas Taxes in 2013 – Who Pays?

April 15, 2014

The tax cuts in Kansas disproportionately affect our poorest residents. While the wealthiest Kansans take home enough money to purchase more than 14,000 loaves of bread, low-income families OWE more taxes, which means 125 fewer loaves of bread for them. Read the Full Report

Montana Budget & Policy Center: Montana’s Tax System – How Do We Stack Up?

April 15, 2014

On Tax Day, we all spend some extra time thinking about how much we pay in taxes. Even more so for low- and middle-income families, who contribute a larger share of their income than high income people do. The difference is significant – Montana low-income families pay 6.4% of their income in taxes, compared to […]

Pennsylvania Budget and Policy Center: What Our Taxes Support and Why We Need to Close Loopholes

April 15, 2014

With the deadline for filing state and federal tax returns upon us, the Pennsylvania Budget and Policy Center has put together the following resources to help you understand what your tax dollars support and why it is so important that we close corporate tax loopholes at the state and federal level. Read the Full Report

Oklahoma Policy Institute: 5 things you should know about Oklahoma taxes

April 15, 2014

It’s tax day — the annual event when procrastinators, or those who just like to live on the edge, rush to get their tax returns filed before the midnight deadline. If your return is safely filed, or if you just want another excuse to procrastinate, here are 5 things in 5 charts that everyone should […]

Fiscal Policy Center: Corning and MasterCard Paid .6% in State Taxes

April 15, 2014

As New York struggles with tough budget decisions about essential public services, profitable Fortunate 500 companies like Corning, MasterCard, Lowes and Consolidated Edison are paying 2% or less in state income taxes for 2012 thanks to copious loopholes, lavish giveaways and crafty accounting. The recently passed state budget did nothing to close these loopholes and […]

Voice for Illinois for Children: Improving Tax Fairness Through Income Tax Reform

April 15, 2014

When adding up the effect of all state and local taxes, Illinois asks middle- and low-income households to pay a percentage of their income that is two to three times higher than the highest-income households pay. It doesn’t have to be this way. We can all pay our fair share to make sure Illinois has […]

Economic Progress Institute: Improve Rhode Island’s Earned Income Tax Credit to Help Hard-working Rhode Islanders

April 14, 2014

Rhode Island is among 25 states and the District of Columbia that offer a state EITC, but unlike most states, the credit is only partially refundable. Just over 83,000 Rhode Island taxpayers claimed the state’s EITC in Tax Year 2012 . The average credit was $119. Of those taxpayers receiving a credit, 73,119 received a […]

Oregon Center for Public Policy: Tax Facts That Matter

April 14, 2014

Tax Facts That Matter: 2014 Edition Full Report

North Carolina Justice Center: Who Pays in 2014 – Tax Plan Creates Winners and Losers in North Carolina

April 14, 2014

Changes are coming to who pays taxes in North Carolina, and the news is not good for middle- and low-income taxpayers. This tax season marks the final year taxpayers will file their income taxes under the state’s old tax code and by next year it will be apparent to many taxpayers that the tax plan […]

California Budget Project: Who Pays Taxes in California?

April 10, 2014

A new CBP report — released in advance of Tax Day — examines state and local taxes in California and shows that low-income households are currently contributing a disproportionate share of their incomes. Read the Full Report

Center for American Progress: How the Ryan Budget Fails Our Economy by Failing Economics

April 9, 2014

When House Budget Committee Chairman Paul Ryan (R-WI) introduced his latest budget resolution, it predictably included harsh cuts to the vital programs for poor and middle-class Americans that are at the core of the progressive agenda. But the House Republican budget is not just contrary to progressive values; it is also the wrong approach for […]

Center on Budget and Policy Priorities: Lessons for Other States from Kansas’ Massive Tax Cuts

March 27, 2014

Tax cuts enacted in Kansas in 2012 were among the largest ever enacted by any state, and have since been held up by tax-cut proponents in other states as a model worth replicating.  In truth, Kansas is a cautionary tale, not a model.  As other states recover from the recent recession and turn toward the […]

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.