Institute on Taxation and Economic Policy

ITEP Work in Action

Hawai’i Appleseed Center for Law and Economic Justice: How the Great Recession disproportionately impacted Hawai’i’s disadvantaged and policy recommendations to achieve fairness

December 17, 2012

“THE HAWAI‘I APPLESEED CENTER for Law and Economic Justice has compiled this report to illustrate the crisis facing those living in poverty in Hawai‘i and who are suffering severely as they bear the heaviest burden of the recession. We also propose solutions to address the crisis by increasing revenue and implementing policies that strengthen our […]

NYS Tax Reform and Fairness Commission: Promises Made But Not Yet Kept

December 17, 2012

The Governor has called for the creation of a Tax Reform and Fairness Commission to develop recommendations on how we might modify our current tax structure so that is fair to all New Yew Yorkers. The current tax system in the State of New York tends to put more of the state and local tax […]

North Carolina Justice Center: Gas Tax Cap Would Delay Needed Repairs and Weaken North Carolina’s Transportation Budget

December 17, 2012

“Key Findings: • North Carolina’s transportation budget faces a funding gap. Since the Great Recession, North Carolina has not experienced gradual increases in revenue collections from the gas tax as generally experienced in pre-recession years. The purchasing power of construction and maintenance dollars has also eroded. • Despite revenue shortfalls for transportation projects, the price-based […]

Pennsylvania Budget and Policy Center: Bill Won’t Close Tax Loopholes But Will Erode Quality of PA Schools and Services

December 17, 2012

“The debate over House Bill 2150 made clear that this bill was never about closing corporate tax loopholes. Instead, it will put in place a billion dollars in corporate tax cuts that will cripple the commonwealth’s ability to provide education, health care and human services for Pennsylvania families. The tax cut plan in HB 2150 […]

California Budget Project: What Makes a Tax System Fair

December 17, 2012

While everyone believes a tax system ought to be fair, there is disagreement as to what constitutes a fair or equitable tax system. This Budget Backgrounder describes what economists generally believe makes a tax system fair, examines how fair California’s tax system is, and discusses why fairness matters. Read the Full Report (PDF)

Kentucky Center for Economic Policy: Kentucky’s Income Tax: Protecting and Strengthening a Key to Growth

December 17, 2012

“The state individual income tax is essential to economic growth and quality of life in Kentucky and should be protected – even strengthened – as part of any tax reform package. It is the largest and most effective tool the state has to generate resources for crucial investments in schools, health care and other key […]

National Conference of State Legislatures: Paving the Way

December 17, 2012

“Activity in Congress earlier this year raised hopes that a federal transportation authorization spanning more than one calendar year would finally be passed. This would have allowed state transportation officials to plan with more certainty. Although both the Senate and House have now passed bills, the possibility of reconciling their differences in conference—and thus of […]

Colorado Fiscal Policy Institute: Analysis of 2012 Federal Tax Reform, Part One

December 17, 2012

“Tax rates, spending cuts and the federal deficit are again the center of debate on Capitol Hill. With the Bush-era tax cuts set to expire at the end of 2012, budget discussions will be the major focus over the next couple of months as the American economy continues its fragile course to recovery. Diverse perspectives […]

Open Sky Policy Institute: Looking for Clarity

December 17, 2012

“To promote a vibrant debate on these vital issues, it is important to begin with a clear, precise explanation of how Nebraska generates income and how it is spent. Any Nebraskan who wants to understand more clearly how the process works should find this primer a good starting point. It is intended as an overview […]

National Conference of State Legislatures: On the Move- State Strategies for 21st Century Transportation Solutions

December 17, 2012

“This report explores a wide array of innovative surface transportation reform laws, policies and programs that policymakers are considering or pursuing to take the nation’s transportation system well into the 21st century. Particular focus is placed on policies that promote fiscal and environmental sustainability; facilitate affordable, safe and accessible transportation choices; and achieve shared benefits […]

California Budget Project: What Would Proposition 38 Mean for California

December 17, 2012

Proposition 38, which will appear on the November 6, 2012 statewide ballot, would temporarily increase personal income tax rates for nearly all California taxpayers and allocate the new revenues to K-12 education, early childhood education, and repayment of state general obligation (GO) bond debt. Proposition 38 would raise an estimated $10 billion in 2013-14 – […]

California Budget Project: What Would Proposition 30 Mean for California

December 17, 2012

“Proposition 30, which will appear on the November 6, 2012 statewide ballot, would increase personal income tax rates on very-high-income Californians for seven years and raise the state’s sales tax rate by one-quarter cent for four years. The Legislative Analyst’s Offi ce (LAO) estimates that the measure would raise an average of approximately $6 billion […]

Michigan League for Human Services: Got Skin in the Game?

December 17, 2012

It is often said that families who receive government assistance do not have any “skin in the game,” meaning that they use government-funded programs but do not contribute to the revenue that funds these programs. But, as Benjamin Franklin said, the only things that are certain are death and taxes and everybody pays taxes. Wealth […]

North Carolina Justice Center: Improving the Sales Tax – A Critical Step to a Modern Revenue System

December 17, 2012

EXECUTIVE SUMMARY The state sales tax in North Carolina represents nearly 30 percent of the state’s total revenue each year. In 2011, the states sales tax generated $5.9 billion in state revenue. The sales tax is regressive, which means that it asks more from those with the least ability to pay. Lower-income families spend a […]

Kansas Action for Children: Kansas Tax Reform in 2012: What does it mean for children and families?

December 17, 2012

“One of the defining issues of the 2012 Kansas legislative session was tax policy. Ultimately, the package of tax changes enacted by lawmakers will negatively impact Kansas children and families in a number of ways. • State revenues will be dramatically reduced – affecting available funding for necessary services such as education, the social safety […]

North Carolina Justice Center: WHO PAYS TAXES?- The Poor, the Rich, and Everyone In Between

December 17, 2012

“KEY FINDINGS Every household pays taxes. Even the poorest fifth of American households paid an average of one-sixth (16 percent) of their total income in federal, state, and local taxes in 2009. The wealthiest 1 percent of households in the country, with annual incomes averaging more than $1.3 million, paid less than one-third (30.7 percent) […]

Louisiana Budget Project: Louisiana’s Earned Income Tax Credit: A Smart Investment in Working Families and Children

December 17, 2012

“With poverty on the rise in Louisiana, especially among children, policymakers should expand the state’s version of the Earned Income Tax Credit (EITC)—a tried-and-true tax benefit for families that work, but earn low wages. Louisiana’s credit is the smallest in the nation, which keeps it from helping as much as it could. Its size should […]

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.