Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

New York Times: Opinion | The Donald Trump 1 Percent Fan Club

February 24, 2026

President Trump is distributing executive patronage — from pardons to favorable regulatory decisions — to privileged groups, including those willing to contribute to his preferred committees and causes and those who invest in the Trump family’s crypto businesses. Read more.

New York Times: In Washington State, Democrats Consider Breaking a Taboo: Taxing the Rich

February 23, 2026

Washington is one of just nine states that does not tax income. Last week, the State Senate approved what supporters and opponents alike call the “millionaires tax,” a proposed 9.9 percent annual tax on personal earnings over $1 million, enough to bring in $3.7 billion a year. Members of the state House must now decide […]

Undocumented immigrants contributed $8.5 billion in state and local taxes in 2022 — a number that would rise to $10.3 billion if these taxpayers could apply to work lawfully. People are afraid to leave their homes, children are left without their parents, and families unable to afford groceries. Families are even foregoing critical medical care. […]

Senior Analyst at ITEP, Brakeyshia Samms, joins the “Exploring How Race, Money, and Power Collide in the Tax System” episode of Colorado Fiscal Institute’s podcast.

Policy Matters Ohio: The Great Ohio Tax Shift, 2026

February 20, 2026 • By ITEP Staff

ITEP’s analysis examines two categories of changes to the Ohio tax code: changes made to personal income taxes and changes made to other types of taxes. Read more.

Audio: ITEP’s Kamolika Das on the Need for States to Raise Revenue in the Wake of 2025 Trump Tax Law

February 19, 2026

Kamolika Das talks about a current nationwide effort to raise revenue in states to replace billions of dollars in vital local and state funding for social safety net programs that were lost in last year’s Trump-GOP budget mega-bill that dramatically cut social programs while giving away huge tax cuts for profitable corporations and the rich. […]

Video: You Are Paying More in Taxes Than Palantir

February 19, 2026

Palantir paid $0 federal income tax on  $1.5 billion of U.S. income.

The Massachusetts Budget and Policy Center (MassBudget) proposes that the state opts out the five most costly federal corporate tax cuts made in the One Big Beautiful Bill Act. Read more.

The Trump administration has trumpeted this policy as a substantial victory for workers—in reality, it is not. Most workers will not benefit from this policy whatsoever. Read more.

Republican legislators yesterday leveled a barrage of familiar arguments against the Senate Democratic majority’s proposal to create a million-dollar earners’ tax. While these charges have been made before, repetition does not make an argument true. Read more.

Business Insider: Mamdani Says if the State Won’t Tax the Wealthiest New Yorkers, He’d Have To Tax the Middle Class as a ‘Last Resort’

February 19, 2026

Without Albany’s willingness to hike income or corporate taxes, Mamdani is signaling he will need to turn to other measures to fund his budget. He’s floating increasing property taxes for the city’s residents.  Read more.

KCUR: Eliminating Missouri’s Income Tax Could Actually Cost You More — Unless You’re Rich

February 19, 2026

If the state’s income tax is eliminated, experts anticipate that Missouri’s already regressive tax system would become more so. Households with a yearly income of $65,000 would see a $500 tax increase each year, while households in the top 1% would see an average tax cut of nearly $40,000. Read more.

Mackinac Center: Lawmakers Should Reject Sales Tax Holidays

February 19, 2026 • By ITEP Staff

The Institute on Taxation and Economic Policy argues that tax holidays may slightly reduce the regressive nature of sales taxes but produce minimal overall benefit. Read more.

Thomson Reuters: OBBB Put Pressure on States to Raise Revenues, Analysts Say

February 19, 2026

Policy experts warned that the One Big Beautiful Bill (OBBB) is creating a fiscal crisis for states, forcing them to choose between cutting essential services or raising their own taxes. Aidan Davis, state policy director at the Institute on Taxation and Economic Policy, said lawmakers have an opportunity to reverse course and align public policy […]

The Hill: Want ‘Affordability?’ Start by Retooling Your State’s Regressive Tax System.

February 19, 2026

The White House plan “would represent the single largest legislated transfer of wealth from the working class to the rich in the nation’s history,” according to the Institute on Taxation and Economic Policy. “Working-class families would face dramatic tax increases while the nation’s wealthiest families would see their state tax bills plummet.” Read more. 

Education Week: How Do Schools Solve a Problem Like Property Taxes?

February 19, 2026

As tax season dawns, backlash to a nationwide surge in property-tax bills is spurring states to double down on proposals to diminish one of the main revenue sources for school districts. At least 10 states are pitching the end of one of schools’ chief revenue sources. Read more.

Quartz: Big Tech’s Big Trump Tax Win

February 19, 2026

Republicans in Congress delivered on one important item on corporate America’s wishlist that allowed companies to pay lower taxes to Uncle Sam: their ability to immediately deduct new domestic research and development spending from their tax bills instead of spreading them out over years. Read more.

The 2025 Trump tax bill that created the tipped income deduction simultaneously enacted massive cuts to health care, energy, and food assistance programs that will cause tremendous harm for millions of low-income households, including some with tipped workers—all to finance tax cuts for the ultrawealthy. Read more. 

Video: Four Big Tech Companies Avoided $51 Billion in Taxes.

February 12, 2026

Amazon, Alphabet, Meta, and Tesla collectively made $315 billion in U.S. profits for 2025 and paid just 4.9% in federal income taxes, avoiding $51 billion in taxes.

Overruling the jurisdiction’s control of its own state tax code would deprive Washington, D.C., of $658 million in revenue, raise child poverty, and throw the tax-filing system into disarray. Read more.

New York Times: States Say No Thanks to Trump Tax Cuts, Drawing Republican Fire

February 12, 2026

“This is a traditional, core area of state authority,” said Carl Davis. “There are zero states that fully adopt the federal tax rules in their own codes. When state lawmakers are doing their job well, they sit down and give each item careful consideration about whether it makes sense in their own code or not.” […]

While the General Assembly should pass a conformity bill related to federal changes made in H.R. 1, Ohio should decouple from sections that reduce revenue without benefiting the state — and that primarily advantage the wealthiest Ohioans. Read more.

Yahoo Finance: Amazon, Meta, and Alphabet Report Plunging Tax Bills Thanks to AI Investment and New Rules in Washington

February 11, 2026

The build-out of artificial intelligence data centers along with business-friendly provisions in President Trump’s “One Big Beautiful Bill” are combining to make 2025 a banner tax year for Big Tech. Read more.

KOTA Territory News: Assessing SD Gubernatorial Candidates’ Property Tax Proposals

February 11, 2026

As the legislative session continues and the opportunity to pass reform dissipates, lawmakers will need to conduct a delicate balancing act to ensure they do not solve one conundrum by creating a potentially bigger one. Read more.

WFMJ: DeWine: No Property Taxes Could Mean 20% Sales Tax

February 11, 2026

If Ohio’s property taxes are eliminated, Gov. Mike DeWine says sales tax in the state could spike dramatically. Read more.