Institute on Taxation and Economic Policy

ITEP Work in Action

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 […]

Open Sky Policy Institute: A golden opportunity for tax changes

September 23, 2013

  After analyzing options for tax changes put forth by the Tax Modernization Committee, we believe some present a real opportunity to strengthen Nebraska and its economy. Ideas that the committee will discuss at upcoming public hearings that start Monday in Scottsbluff would bolster investments in education, health care and public safety as well as […]

North Carolina Justice Center: Final Tax Plan Falls Far Short of True Tax Reform

September 11, 2013

The tax plan recently signed into law by Governor Pat McCrory fails to make the fundamental changes North Carolina needs to create a modern, adequate and fair revenue system that can boost the state’s economy and strengthen schools, health care and other services families need to prosper and the economy needs to grow. The plan […]

Policy Matters Ohio: Cutting taxes isn’t helping Ohio

September 11, 2013

For years, North Dakota has had the lowest unemployment rate of any state in the nation. Nevada, by contrast, has had the highest. North Dakota has a personal income tax, while Nevada has no personal income tax. There are, of course, other states that show a different pattern. We cite this to illustrate that taxes, […]

South Dakota: Should SD repeal the grocery sales tax with a revenue neutral sales tax increase?

August 26, 2013

SD HB1154 proposes lowering state sales tax on certain food items and increasing sales tax on other goods and services in a revenue-neutral exchange. Read the Full Report 

Open Sky Policy Institute: The Real Taxpayers of Nebraska

August 12, 2013

  Read the Full Report

Open Sky Policy Institute: Analysis shows large chunk of income-tax cut would leave Nebraska

August 12, 2013

  Ahead of Tuesday’s Tax Modernization Committee meeting on the state’s corporate and personal individual income taxes, OpenSky commissioned the Institute on Taxation and Economic Policy (ITEP) to forecast a hypothetical scenario in which the state cuts its top income tax rate to 5 percent. The analysis showed about 40 percent of the tax cut […]

Georgia Budget & Policy Institute: Tax Shift Plans Threaten Georgia’s Future

August 12, 2013

Despite support from powerful out-of-state interests, tax shift plans are misguided roadmaps for change. Georgia’s lawmakers should ignore the siren’s call and firmly reject the fringe, copycat idea during its likely appearance in the 2014 legislative session that begins in January. Read the Full Report (PDF)

The White House: Fixing Our Broken Immigration System

August 1, 2013

Trends in the agriculture sector – due in part to growing domestic demand for fresh fruit and vegetables year-round – indicate that farmworkers are increasingly settling permanently in places where they previously worked temporarily.37 This means not only a more stable and available workforce for farmers, but also higher, year-round consumer demand in the local […]

North Carolina Justice Center: The Math Doesn’t Add Up

July 15, 2013

The latest Senate tax plan continues to provide large tax cuts to the wealthiest taxpayers and profitable corporations, while shifting more of the overall tax load to middle-class families and reducing revenue for schools, health care and other services by nearly $1 billion each year when fully implemented. While Senators say the new scheme addresses […]

New Jersey Policy Perspective: New Jersey’s Undocumented Immigrants Pay Nearly Half a Billion Dollars a Year in State and Local Taxes; Immigration Reform Would Boost These Revenues by $81 Million

July 10, 2013

With fiscal costs and benefits figuring large in the immigration reform debate, a new analysis estimates that unauthorized immigrants are already paying $10.6 billion a year in state and local taxes nationwide, including $476 million in New Jersey. The study, released today by the Institute on Taxation and Economic Policy (ITEP), also estimates that New […]

The Commonwealth Institute: Immigration Reform Generates Revenue

July 10, 2013

State and local tax contributions of undocumented immigrants in Virginia would increase 42 percent to $259.6 million from $183 million under immigration reform, according to a new report released today by the Institute on Taxation and Economic Policy. Nationally, state and local contributions would increase by more than $2 billion. Read the Full Report 

Georgia Budget & Policy Institute: Immigration Reform Would Bolster Georgia’s Strained Finances

July 10, 2013

Georgia would gain nearly $100 million in state and local tax revenue each year if Congress allows undocumented immigrants now living in the United States to work here legally, according to a new report from the Institute on Taxation and Economic Policy (ITEP). Comprehensive immigration reform is under debate in Washington and passing a forward-looking […]

Center on Budget and Policy Priorities: Four Steps to Moving State Sales Taxes Into the 21st Century

July 10, 2013

Antiquated sales taxes are hindering states’ ability to strengthen their economies.  As they emerge from the recession and look to compete in a 21st century economy, many states are recognizing the urgent need to invest in highly competitive education systems, modern transportation networks, and a range of other innovative public initiatives that will form a […]

New Jersey Policy Perspective: Invest in New Jersey: Improve Our Roads and Bridges

June 28, 2013

Fixing New Jersey’s crumbling roads and bridges is vital to energizing the state’s lagging recovery from the Great Recession. Without a sound transportation system that allows businesses to cheaply and efficiently move their goods to market and eases the commute of working men and women, New Jersey’s economy will continue to trail its neighbors. Rather […]

Policy Matters Ohio: Tax plan still rewards affluent, leaves some of poorest Ohioans paying more

June 28, 2013

Last-minute tweaks in the tax plan put forward by Ohio House and Senate Republicans do not significantly change its impact for different income groups. The plan still will reward Ohio’s most affluent with average annual tax cuts of more than $6,000 a year, while low-income Ohioans will pay slightly more. That is the conclusion of […]

Policy Matters Ohio: New plan would cut taxes $6,000 a year on average for Ohio’s most affluent

June 25, 2013

The new tax plan proposed by House and Senate Republicans will reward Ohio’s most affluent with average annual tax cuts of more than $6,000 a year, while low- and moderate-income Ohioans will pay slightly more. Read the Full Report

North Carolina Justice Center: No Protection for Working Families

June 21, 2013

Both the Senate and House tax plans would give huge tax cuts to the wealthy and profitable businesses while failing to address the state’s flawed tax system, which requires low- and moderate-income taxpayers to pay a larger share of their income in state and local taxes than wealthy taxpayers.The current tax system’s Earned Income Tax […]

Fiscal Policy Institute: Immigration Reform Would Improve Economic Productivity

June 17, 2013

June 4, 2013. A new report from the Fiscal Policy Institute shows that legalizing undocumented immigrants, paired with labor standards enforcement, would boost economic productivity. Reform would remove barriers to advancement for newly legalized immigrants, create a level playing field for businesses, and align our systems of taxation, social services, and social insurance so that […]

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.