Institute on Taxation and Economic Policy

ITEP Work in Action

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 […]

North Carolina Budget & Tax Center: First Comprehensive Tax Legislation Would Not Protect Low- and Middle-Income Taxpayers from Tax Increases

June 14, 2013

80 percent of taxpayers would see slightly higher taxes under the first comprehensive tax legislation introduced this legislative session, while the top 1 percent of earners would get a tax cut.    The proposal threatens to erode resources for schools, health care and other services North Carolina needs to be economically competitive.    The proposal (Senate Bill […]

North Carolina Budget & Tax Center: North Carolina’s Earned Income Tax Credit – A Modest but Vital Boost to Low-Paid Workers across the State

June 14, 2013

As policymakers consider changes to the state’s tax code, it is critical to maintain proven policy tools that reverse the upside-down nature of the system. The state EITC provides workers earning low wages with a credit to offset their total state and local tax contributions. The state EITC continues to be a critical support for […]

North Carolina Budget & Tax Center: State EITC is the best tool to reduce an increased tax load on low-income taxpayers

June 14, 2013

The State Earned Income Tax Credit is the best way to make sure that low-income North Carolinians are not paying more than their fair share of taxes, while also helping low-income families stay out of poverty and create a better future for their children. Unless lawmakers reverse course, close to one million working families in […]

North Carolina Budget & Tax Center: A Pathway to Poverty – 3 Reasons Why Tennessee is a Bad Role Model for North Carolina’s Economic Future

June 14, 2013

In the current debate over tax reform, legislative leaders frequently hold up Tennessee as a role model for improving North Carolina’s economic competitiveness and ensuring future prosperity. But a look beneath the surface reveals that the Volunteer State has the wrong kind of economy to emulate—Tennessee models a pathway to poverty, not a pathway to […]

North Carolina Budget & Tax Center: Key Concerns with House Bill 998

June 14, 2013

House Bill 998 proposes to cut tax rates with the goal of shifting to a consumption-based tax system. The legislation will result in a tax shift away from wealthy taxpayers and profitable corporations and towards middle- and low-income taxpayers while taking in less money for critical public services. Read the Full Report

North Carolina Budget & Tax Center: North Carolina’s Tax Shift Saga Continues

June 14, 2013

North Carolina’s House leadership has thrown its hat into the tax shift ring with a plan that would increase the tax load on middle- and low income tax-payers while providing the wealthy and profitable corporations a tax cut. The House plan would convert North Carolina’s personal income tax to a flat rate, while making North […]

North Carolina Budget & Tax Center: Analyzing the Impact of Tax Changes – Economic Incidence Analysis a more accurate measure of how taxpayers will fare

June 14, 2013

Policymakers need accurate information in order to make informed policy choices.  And the general public, too, should know what is at stake when their elected officials propose tax changes.  That is why it’s so important to have data on how the proposed tax changes in North Carolina will impact actual taxpayers in the state. 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.