ITEP Work in Action
Fiscal Policy Institute: New York State Economic and Fiscal Outlook 2013-2014
May 16, 2013
In addition to this Budget Overview section, this briefing also includes a section on the Economic Context for deliberations regarding the state’s 2013-2014 budget and a section on Tax Policy, a major focus of the Fiscal Policy Institute’s work. Read the Full Report (PDF)
Montana Budget & Policy Center: Capital Gains Tax Credit – Valuing Wealth Over Work in Montana
May 16, 2013
In 2003, the Montana Legislature passed a capital gains tax credit that benefits a very narrow portion of our population at the great expense of our collective ability to adequately invest in public programs, from education to health care. Currently, Montana is one of just nine states offering a significant tax break for capital gains […]
Connecticut Voices for Children: Who Pays Taxes in Connecticut?
May 16, 2013
This brief finds that Connecticut’s wealthiest residents pay a smaller share of their income in state and local taxes than middle-income and low-income residents. Read the Full Report
Connecticut Voices for Children: Lower Than New York’s for Everyone but the Poor
May 16, 2013
One sometimes hears that recent state income tax increases on the rich could cause them to leave Connecticut for New York and points south. Academic research has shown that taxes are simply not a significant factor in families’ moving decisions. Nonetheless, some believe they are, and so it is important for policymakers to understand how […]
Economic Progress Institute: It is time to turn up volume on silent spending
May 16, 2013
To ensure Rhode Island uses its available resources in the most effective way possible, it’s time to subject tax breaks, that cost the State over $1.7 billion a year, to the same scrutiny given to money spent through the state budget. Read the Full Report
Economic Progress Institute: Enhancing the Economic Security of Low-Income Working Rhode Islanders by Increasing the State’s Earned Income Tax Credit Refund
May 16, 2013
The Earned Income Tax Credits (EITC) is widely recognized as an effective, short-term tool for lifting low-income working families out of poverty by encouraging work and supplementing low wages. Rhode Island should enhance the effectiveness of its state EITC by increasing the refund available to low-wage workers. This would put money in the pockets of […]
Wisconsin Budget Project: “Middle Class Tax Cut” Will Mostly Wind up in the Pockets of the Highest Earners
May 16, 2013
Governor Walker has proposed an income tax cut that would benefit the highest earners the most, and would result in insignificant tax cuts for low-income Wisconsinites. Read the Full Report
Public Finance Review: Voter Ideology, Economic Factors, and State and Local Tax Progressivity
May 2, 2013
This study examines the relationship between voter ideology and the distribution of tax burdens across income groups using state and local data, aggregated at the state level, for 1995, 2002, and 2007. I find that average voter liberalism is positively related to subnational tax progressivity. However, the effects are economically insignificant. A state’s ethnic demographic […]
The Nonprofit Quaterly: Nonprofits and State Tax Systems – The Big Picture
May 2, 2013
On Washington, D.C.’s Capitol Hill, charities have been involved in an all-consuming debate over the future of the federal charitable tax deduction. But can nonprofits effectively participate in the national debate over taxes and expenditures if they don’t know what is happening at the state level? There are fifty states with budgets that are paid […]
Oregon Center for Public Policy: The Misguided “Small Business Tax Cut”
April 30, 2013
The desire to help small business owners is understandable, as they are an important component of our economy and communities. However, the granting of preferential tax treatment for people reporting “business income,” as some lawmakers are considering under a banner of “helping small business,” is a terribly misguided idea. Read the Full Report
Oklahoma Policy Institute: Speak out against irresponsible tax cuts
April 26, 2013
An income tax cut deal has been reached between Governor Fallin and Legislative leadership. The proposal is moving through the Legislature as HB 2032. This fact sheet explains what’s in the latest deal and how it will affect Oklahomans. Read the Full Report
Policy Matters Ohio: Income-tax cut would favor affluent Ohioans- Middle-income residents on average would get $51 a year
April 22, 2013
Since the 21-percent reduction in state income taxes approved in 2005, Ohio’s economy has underperformed the nation. There is little reason to believe that another round of income-tax cuts will produce a different result.Read the Full Report
Center on Budget and Policy Priorities: Strategies to Address the State Tax Volatility Problem
April 19, 2013
State revenues plummet in recessions, just when states can least afford the loss. Some proposals to address this flaw in state tax systems would change the systems’ structure — for instance, by replacing state personal income taxes with sales taxes — but wouldn’t solve the problem and would exacerbate others in state tax systems. States […]
Minnesota Budget Project: Tax Increases Don’t Prompt High-Income Households to Move Out of State
April 16, 2013
As Minnesotans debate an income tax increase on the highest-income households, they should do so knowing that a large and growing body of economic research makes it clear that such factors as job opportunities, housing costs, climate and being close to family are much more often behind moves from state to state – not changes […]
North Carolina Justice Center: Profiles in corporate tax avoidance- Duke Energy
April 12, 2013
Duke Energy at a glance Largest electric power holding company in the U.S.; serves vast majority of NC electric consumers Assets: $114 billion 2012 Profits: $1.792 billion Net 2012 tax rate: -2.6% (rebate of $46 million) 2008-12 profits combine: $9.1 billion Net 2008-12 tax rate: -3.3% ($299 million in total rebates) Read the Full Report
North Carolina Justice Center: Profiles in corporate tax avoidance- Merck
April 12, 2013
Merck & Co. at a glance One of the largest pharmaceutical companies in the world; key player in global vaccine production and distribution. 2012 Sales: $14 billion 2012 Assets: Total assets of the Merck Group—$28.3 billion Total Profits 2008-12: $19.6 billion Profits held offshore: $53.4 billion as of 2012 ($22.2 billion added betweem 2008 and […]
California Budget Project: Who Pays Taxes In California?
April 12, 2013
Former Supreme Court Justice Oliver Wendell Holmes once noted that “Taxes are what we pay for civilized society.” State and local taxes support our public schools, colleges, and universities; streets and highways; public hospitals that form the backbone of the state’s trauma care system; parks and beaches; the public health infrastructure that ensures that our […]
The Commonwealth Institute: Destination Unknown
April 12, 2013
Navigating Virginia’s New Transportation Funding Package – and Potential Potholes The final transportation package passed by the General Assembly raises a lot of money for our roads, bridges and mass transit– but it creates some problems, too. The final legislation (HB2313) makes far-reaching changes in the way transportation is funded in Virginia. Among the key […]
Policy Matters Ohio: Sales-tax credit would help low-income Ohioans
April 8, 2013
Gov. John Kasich’s proposal to broaden the sales tax may not survive, or it could be scaled back. Legislators should consider a sales-tax credit anyway, because the existing sales tax helps slant our current state and local tax system against low- and moderate-income taxpayers. Read the Full Report
North Carolina Justice Center: First Comprehensive Tax Legislation Would Not Protect Low- and Middle-Income Taxpayers from Tax Increases
April 3, 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 […]
Arkansas Advocates for Children and Families: Benefits of HB 1585 go mostly to wealthy
March 27, 2013
According to an analysis by the Institute on Taxation and Economic Policy (ITEP), House Bill 1585 would target personal income tax relief to Arkansas taxpayers who make over $155,000 per year (the top five percent of earners). This group would receive one-half (50 percent) of the total benefits resulting from the tax cut. That’s compared […]
North Carolina Jusice Center: North Carolina’s Business Tax Deduction – Who Benefits?
March 27, 2013
In the 2011 budget, the North Carolina General Assembly created a deduction for the first $50,000 in non-passive income for businesses filing through the personal income tax. Proponents of the temporary tax break intended it to provide tax relief to small businesses and support job creation. However, in recent months there has been considerable debate […]
Public Assets Institute: Vermont Has Options to Raise Revenue for Smart Investments
March 20, 2013
Gov. Peter Shumlin has the right idea when he says we should invest in expanding the availability of child care for working Vermonters. However, it just doesn’t make sense to take money from low-wage working families to pay for this initiative. Other changes to Vermont’s income tax code could produce about as much revenue as […]
Utah Foundation: Fueling Our Future, 2013-2040
March 20, 2013
Policy Options to Address Utah’s Future Transportation Needs Funding Utah’s transportation needs is a significant economic and fiscal challenge for state policymakers. Over the next three decades, Utah’s population is set to increase by over 60% from 2.8 million to 4.5 million.1 Coupled with this signifi cant growth is the possibility of an increase in […]
Louisiana Budget Project: Eliminating Louisiana’s Income Taxes Will Hurt the State’s Economy
March 19, 2013
Gov. Bobby Jindal’s plan to abolish Louisiana’s income taxes is based on a flawed economic analysis and is likely to hurt the state’s economy rather than boost it, according to a new report by the Louisiana Budget Project. Read the Full Report
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.
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