Institute on Taxation and Economic Policy

ITEP Work in Action

Maine Center for Economic Policy: TABOR II: A Danger to Maine’s Economy, Communities, and People

January 14, 2013

After soundly rejecting TABOR I in 2006, this November Maine voters will face another TABOR initiative. Despite claims by proponents that TABOR I’s many flaws have been corrected, TABOR II contains all of the central elements that made the original proposal so dangerous for Maine’s economy, communities, and people. In fact, in important respects, TABOR […]

Connecticut Voices for Children: Connecticut’s Unified Gift and Estate Tax: A Key Source of Revenue That Makes Connecticut’s Tax System More Fair

January 14, 2013

The Governor has proposed eliminating the unified gift and estate tax. As part of her most recent package of proposed budget changes to balance the State Fiscal Year 2010-2011 (SFY 10-11) budgets, the Governor has proposed eliminating the “inheritance tax” effective January 2010. 1 This repeal not only would reduce General Fund revenues by $85 […]

Rhode Island Poverty Institute: Tax Incentive Disclosure and Accountability

January 14, 2013

“During the 2008 General Assembly session, legislation was enacted to require greater disclosure and accountability of tax credits received by corporations. The legislation required that information about six tax credits be released in three phases. Phase One, just released for the second year in a row by the Rhode Island Department of Revenue, lists the […]

Pennsylvania Budget and Policy Center: Sales Taxation of Admission to Cultural Events Across the U.S.

January 14, 2013

The 2009-10 Pennsylvania state budget agreement announced in principle by the lawmakers includes a proposal to eliminate the sales tax exemption currently in place for admissions to cultural events (live theater, concerts, opera, ballet, museums and other similar activities).1 Removing this exemption is projected to raise approximately $100 million per year in new tax revenue. […]

California Budget Project: COTCE Proposals Would Increase Budget Gaps, Tax Low- and Middle-Income Californians

January 14, 2013

The core of the COTCE proposals would reduce the state’s reliance on the personal income tax by reducing the number of rates and the maximum tax rate, eliminate the corporate income tax and the state’s share of the sales and use tax, and replace the revenues lost by imposing a new business net receipts tax […]

California Budget Project: Fatally Flawed: What Would the Commission on the 21st Century Economy’s Recommendations Mean for California?

January 14, 2013

Read the Original Power Point Presentation

DC Fiscal Policy Institute: Expanding the District’s Sales Tax Can Raise Revenue, While Increasing Tax Fairness

January 14, 2013

In response to the most recent revenue shortfall, the DC Council voted in July 2009 to raise the District’s sales tax rate from 5.75 percent to 6 percent. Raising revenue is important to ensure that DC can continue to provide education, transportation, and other critical services during this economic downturn. As policymakers approach future revenue […]

Oregon Center for Public Policy: A Step Toward Balance: Measures 66 and 67 Move Oregon Closer to a Tax System Based on Ability to Pay

January 14, 2013

Today, low-income Oregonians pay a larger share of their income in state and local taxes than wealthy Oregonians. In fact, the highest-income Oregonians pay the lowest share of their income in state and local taxes. In addition to raising needed revenue, Measures 66 and 67 begin to address this imbalance. Facing a revenue crisis brought […]

Policy Matters Ohio: Tapping Top Earners to Meet Ohio’s Needs

January 14, 2013

In order to balance the Ohio state budget, Gov. Ted Strickland has proposed temporarily restoring the last year of a five-year, 21 percent income-tax cut approved in 2005. This October 2009 report examines the effects of implementing the governor’s proposal together with two other measures that would raise income-tax rates on the most affluent: Restoring […]

DC Fiscal Policy Institute: Tell It Like It Is: Combined Reporting Improves DC’s Tax System By Making Corporations Disclose Their Profits and Pay Their Fair Share

January 14, 2013

Mayor Fenty and the DC Council recently approved an important reform to the District’s corporate income tax which will prevent large corporations from avoiding taxes. The law, known as “combined reporting,” is recognized by economists and tax experts as the most comprehensive way for states to stop corporations from abusing tax shelters. A majority of […]

Alabama Arise: The State of Working Alabama 2009

January 14, 2013

For many Alabamians, a decade of relative economic prosperity has been a decade of lost potential, bringing little in the way of increased earnings or economic stability. Now, with the nation striving to emerge from a severe recession, the main question on the minds of many of the state’s workers is a simple one: How […]

DC Fiscal Policy Institute: The Middle Class Squeeze: DC’s Tax System Falls Most Heavily on Moderate-Income Families

January 14, 2013

Families in the District with incomes of $20,000 to $60,000 pay one-tenth of their incomes in DC property, sales, and income taxes, according to a new study by the Institute on Taxation & Economic Policy. This is much higher than the share of income the city’s richest families pay in DC taxes. The study found […]

Oregon Center for Public Policy: Undocumented Workers are Taxpayers, Too

January 14, 2013

Recent public discussion emerging from Oregon’s gubernatorial race focuses on, and at times exaggerates, the costs to Oregon of providing certain public services to undocumented immigrant workers and their families. Relatively little has been mentioned about the contributions undocumented workers make to Oregon. Read the Original Full Report

Center on Budget and Policy Priorities: The Impact of Hawaii’s Income Tax on Low-Income Families

January 14, 2013

In the next few days, Hawaii’s legislature will consider the conference agreement on changes to Hawaii’s income tax, HB957. This agreement, which appears to have the support of legislative leadership and the governor, increases the standard deductions and expands the tax brackets beginning in tax year 2007. [1] The bill fails to remedy a well-documented […]

Missouri Budget Project: Undocumented Workers: Impact on Missouri’s Economy

January 14, 2013

Immigration policies, per se, are outside the purview of the Missouri Budget Project. However, it is the MBP’s mission to provide information about fiscal issues that contributes to informed debate about education, health care, and other policies that affect the common good of Missourians. The Missouri Budget Project believes that sound decisions are based on […]

The Bell Policy Center: State and Local Taxes Paid in Colorado by Undocumented Immigrants

January 14, 2013

All together, undocumented immigrant tax payments are equal to 70 to 86 percent of the state and local governments’ costs for providing federally mandated services. Read the Original Full Report

Tennesseans for Fair Taxation: The Real Budget Deficit: A Call to Invest in Tennessee, its Communities, and its People

January 14, 2013

Instead of being the leader we should be, Tennessee trails the nation, and the region, in these key public investments. The consequences are evident. We’re 45th in high school graduation rates, 4th in violent crimes per capita, and fi rst in bankruptcies. When we hear these dismal rankings though, it is important not to fault […]

New Jersey Policy Perspective: If It Ain’t Broke: New Jersey’s Income Tax Makes Dollars and Sense

January 14, 2013

Most people probably would agree that we need taxes at some level to pay for the things we want government to do. We could disagree on what to tax, how much and who—not to mention how best to use the money raised through taxes. But there is enough common ground for a reasoned discussion of […]

Mississippi Economic Policy Center: Putting the Pieces Together: A Taxpayer’s Guide to the Mississippi Budget

January 14, 2013

Budget decisions directly influence the quality of education that our children receive, the condition of the roads that we travel, the safety of our communities and the level of trust we can place in professionals such as doctors, dentists, pharmacists and nurses. Of course, each of these services – education, roadmaintenance and public safety – […]

Washington State Budget and Policy Center: Balancing Adequacy and Equity in Washington State’s Property Tax

January 14, 2013

Public education, fire protection, emergency medical services, parks, criminal justice, hospitals: all highpriority public services that are funded by the property tax. Washington can ensure adequate funding for these programs the public demands and address the inequities in the system. Read the Original Full Report

Center for Public Policy Priorities: Who Pays Texas Taxes?

January 14, 2013

The Comptroller has just released her biennial study of the fairness of the Texas tax system, Texas Exemptions and Tax Incidence,1 which demonstrates conclusively that low-and moderate-income Texas families bear a disproportionate share of state and local taxes. Read the Original Full Report

Iowa Policy Project: Undocumented Immigrants in Iowa: Estimated Tax Contributions and Fiscal Impact

January 14, 2013

This report examines undocumented immigrants in Iowa and their state tax contributions. Undocumented immigration remains a controversial issue in the United States, especially as the failure of federal immigration legislation has contributed to what the National Conference of State Legislatures (NCSL) describes as “an unprecedented level of activity” in state legislative bodies as states seek […]

Public Assets Institute: Vermonters’ Incomes Outpaced School Taxes (1996-2006)

January 14, 2013

“Since the passage of Act 60, Vermonters’ incomes have grown at a faster rate than their school taxes. Additionally, the percentage of Vermonters’ incomes that they collectively spend on school taxes has dropped from 3.7 percent in fiscal 1996 to 3 percent in fiscal 2006.” Read the Original Full Report

Arkansas Advocates for Children and Families: Revisiting the Arkansas Capital Gains Tax Cut: Is It Time to Reconsider?

January 14, 2013

In 1999, the Arkansas General Assembly passed Act 1005, legislation cutting the Arkansas capital gains tax. Since that time, recent events have dramatically altered the fiscal landscape at both the federal and state levels. In response to an Arkansas Supreme Court mandate, the Arkansas legislature enacted a large sales tax increase in 2004 to fund […]

Arkansas Advocates for Children and Families: Property Tax Reform for Arkansas

January 14, 2013

Few people would dispute that the local property tax on real estate and personal property is the most unpopular tax in Arkansas.1 The long history of political controversy around the property tax – with its continual constitutional amendments changing previous amendments – dates back almost 50 years to Amendment 47, which abolished the longstanding state-level […]

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.