Institute on Taxation and Economic Policy

ITEP Work in Action

Missouri Budget Project: Nixon-Kraus Tax “Deal” Would Undercut MO Services, Including Education

February 18, 2014

According to recent analysis, the tax “deal” between Governor Nixon and Senator Kraus is skewed to benefit Missouri’s wealthiest families, and leaves all services vulnerable to cuts as a result of its $364-$500 million cost. Read the Full Report

Policy Matters Ohio: Income-tax cut would favor well-to-do

February 14, 2014

An across-the-board cut in rates favored by Gov. Kasich may allow low-income Ohioans to buy a slice of pizza a year, on average. Those in the middle could purchase a cheap pizza maker, while the state’s most affluent taxpayers could use their cut to go on a round-trip for two to Italy, with money left […]

Kentucky Center for Economic Policy: Measuring the Tax Plan Against Key Principles

February 10, 2014

Governor Beshear has released his tax reform proposal, and analysis and debate over the plan has begun. It’s important that this discussion keep in mind three principles that are needed in a tax reform plan in order to move Kentucky forward: First, tax reform should generate significant new revenue now to allow Kentucky to begin […]

Open Sky Policy Institute: Looking for Clarity: An Overview of Nebraska Budget and Tax Policy

February 7, 2014

To help Huskers decode how Nebraska makes budget decisions and creates tax policy, we have created Looking for Clarity: An Overview of Nebraska Budget and Tax Policy. This easy-to-read primer takes the confusion out of Nebraska’s laws and tax codes and distills it into a concise, manageable summary of how Nebraska collects and spends funds. […]

Kentucky Center for Economic Policy: Tax Plan Misses Opportunity to Make Overall Tax System Fairer

February 7, 2014

The combined impact of the tax increases and tax cuts in Governor Beshear’s reform proposal would not help improve the regressive nature of Kentucky’s tax system, according to analysis of the plan released today by the Institute on Taxation and Economic Policy (ITEP). The plan would basically maintain the existing distribution of taxes for individuals, […]

Open Sky Policy Institute: Income tax cut bills would decimate state budget, lead to cuts, property tax hikes

February 6, 2014

A pair of bills to cut income taxes would blow holes in the state budget, aren’t aimed at the middle class and are not likely to grow the economy. Furthermore, the bills — LB 1097 and LB 721 — likely would lead to higher property taxes and cuts to investments in schools and other key […]

Corporation for Enterprise Development (CFED): 2014 Assets & Opportunity Scorecard

January 30, 2014

  In the wake of the recession, policymakers at all levels of government adopted policies aimed at hastening the recovery and increasing financial security and opportunity. Cities, counties and states created programs that connected the “unbanked” to the financial mainstream, raised the minimum wage and even encouraged poor children to save for college—significantly increasing the […]

Wisconsin Budget Project: Top 5% of Wisconsin Residents Get 18% of Tax Cuts Proposed by the Governor

January 27, 2014

The distribution of the tax cuts proposed by the Governor isn’t our chief concern about how he would use the projected state surplus. We’re primarily concerned that Governor Walker’s plan ignores holes in the current budget, and creates a deeper hole in the next one – boosting the structural deficit in 2013-15 to about $825 […]

Missouri Budget Project: Tax Proposals Before Senate Ways & Means Would Dramatically Reduce State Revenue, Disporportionately Benefit Wealthiest, But Not Create Jobs

January 24, 2014

The Missouri Senate Ways & Means Committee will hear three major tax bills this week. Though they differ in their components, each would drastically reduce state revenue, disproportionately benefit Missourians with the highest incomes, and fail to create jobs. MBP’s full analysis of the bills shows it would cost state services between $500 million and […]

Open Sky Policy Institute: Typical family pays less tax in Nebraska than in most similar states

January 24, 2014

Middle-income Nebraskans pay relatively low taxes compared to their counterparts in eight nearby states with similar economies and tax structures. A family earning the median family income in Nebraska ($63,442) would pay less in taxes than a similar family in all but two of these states – Colorado and Kansas. (Table 1) The other comparable […]

Michigan League for Public Policy: Tax Cuts Won’t Grow the Economy

January 15, 2014

  Across-the-board income tax cuts will not boost Michigan’s economy but would contribute to rising income inequality, and further drain resources from public schools, community colleges, universities, health care and public safety—the very services that fuel economic growth. Despite claims that income tax cuts create economic growth, there is no evidence that they generate the […]

New Jersey Policy Perspective: $elling New Jersey $hort: Across-the-Board Income Tax Cut Would Harm the Garden State

January 13, 2014

An across-the-board state income tax cut would be detrimental to New Jersey’s future because it would do nothing to create jobs and grow the economy while disproportionately helping those who need it least and eroding public capacity to invest in the true building blocks of job growth and a strong economy. The state’s finances are […]

Wisconsin Budget Project: Governor Walker’s Tax Shift Plan Would Raise Taxes for Most

January 3, 2014

  Governor Walker has said he is interested in eliminating the state’s income tax and raising the sales tax to make up for lost revenue, a move that would result in a tax increase for all but the wealthiest taxpayers. To replace the revenue lost by the income tax, the state sales tax rate would […]

Policy Matter Ohio: Homestead Exemption Still Out of Whack

January 3, 2014

The state budget approved in June limits eligibility for Ohio’s homestead exemption, but doesn’t do enough to focus the property-tax break on seniors who need it most. Read the Full Report

Hawai’i Appleseed Center: Creating a Fairer State Tax System and Economy for All Families

December 20, 2013

Our state’s lower-income families are faced with almost insurmountable structural challenges to escaping poverty. They face the highest cost of living and highest cost of shelter in the nation, with three-quarters of extremely low-income people spending over half of their income on shelter. At the same time, our wages are the lowest in the nation […]

New York State Tax Reform and Fairness Comission: Final Report

November 21, 2013

The New York State Tax Reform and Fairness Commission conducted a comprehensive and objective review of the State’s taxation policy, considering ways to eliminate tax loopholes, promote administrative efficiency and enhance tax collection and enforcement. Read the Full Report

Michigan League for Public Policy: The Path to Prosperity: Ten Steps Michigan Must Take to Strengthen Its Economy

November 13, 2013

Over the last decade, Michigan policymakers have addressed the state’s economic and fiscal problems largely through a combination of budget cuts, tax shifts and reliance on one-time revenues–under the mistaken assumption that the state could cut its way to prosperity, and create jobs and economic growth through reduced business taxes. In fact, the path to […]

Policy Matters Ohio: Another Ohio tax cut for the affluent?

October 29, 2013

Senate bill 210 would take the savings from Medicaid expansion and use it for an across-the-board income-tax cut that might buy a cup of coffee for low-income Ohioans but would give the average top earner enough for a trip to Paris. Read the Full Report 

Arkansas Advocates for Children and Families: Arkansas tax system should do more for working families

October 22, 2013

According to a new report from Arkansas Advocates for Children and Families (AACF), tax changes passed during the 2013 session con­sisted largely of personal income tax cuts benefiting upper-income taxpayers and sales and use tax cuts targeted to specific industry groups. “A Better Foundation: Building a tax system that works for Arkansas families” makes the […]

Policy Matters Ohio: A Credit that Counts

October 21, 2013

More than 440,000 Ohioans will be eligible for the state’s new Earned Income Tax Credit, at an average of $74 per recipient. However, the Ohio EITC is one of the smallest among state credits and has three weaknesses that mean it does less to help working families and reduce poverty than it should. Read the […]

Open Sky Policy Institute: “Real Taxpayers of Nebraska” and cutting the top income tax rate

October 17, 2013

In this “Real Taxpayers” infographic, we examine what cutting Nebraska’s top personal income tax rate to 5.75% would mean for our tax payers. The cut would result in a $156 million revenue loss for the state, which is close to the amount of revenue the state would gain under the sales tax base expansion we […]

Colorado Fiscal Institute: Amendment 66 will Improve Colorado’s Income Tax

October 3, 2013

Amendment 66 will restore Colorado’s ability to raise enough revenue to meet our schools’ growing needs and make the income tax more like those of our neighboring states, all without overburdening Coloradans. From the adoption of the income tax in 1937 through 1986, Colorado used a “tiered” income tax, where tax rates rose along with […]

Oregon Center for Public Policy: A Grandly Flawed Bargain

September 26, 2013

The revenue package that Governor Kitzhaber has presented to the Oregon legislature to consider in a special session starting September 30 suffers from three major flaws: revenue shrinks after the current budget period, it’s mainly a tax cut for some of Oregon’s wealthiest 1 percent, and it won’t create any jobs, despite what its proponents […]

Massachusetts Budget and Policy Center: After the Tech Tax Repeal- Remembering the Big Picture

September 24, 2013

The FY 2014 budget included new investments in our transportation system, in education, and in other areas. Part of the funding for these came from a “tech tax,” which is likely to be repealed without being replaced by an ongoing revenue source. This report explores some of the ways we might in the future fund […]

Center for American Progess: The Real Cost of Cuccinelli

September 23, 2013

Besides working on these major research projects, I developed CTJ/ITEP’s strong online media presence. One of the most important roles I play is as the primary web manager for both CTJ and ITEP. Similarly, over the past two years I successfully initiated and then maintained CTJ and ITEP’s social media presence. Center for American Progress […]

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.