The Nike Corporation’s annual financial disclosure of income tax payments is always notable for two recurring trends: the Oregon-based company’s steady shifting of profits into offshore tax havens, and Nike’s apparent effort to conceal how it’s achieving this tax avoidance. This year’s report, released earlier this week, is no exception.
Federal Policy
ITEP’s federal policy resources provide quantitative and qualitative research and analysis on current tax policies, proposals and reform options. Its distributional analyses highlight how tax proposals will affect low-income, middle-class and wealthy Americans nationally and in all 50 states.
ITEP's Federal Policy Research Priorities
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blog July 21, 2017 Tax Avoidance: Nike “Just Did It” Again, Moving $1.5 Billion Offshore Last Year
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Indiana with 46.1 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Indiana would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,511,600 in 2018. They would receive 46.1 percent of the tax cuts that go to Indiana’s residents and would enjoy an average cut of $95,940 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Alaska with 45.9 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Alaska would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,400,500 in 2018. They would receive 45.9 percent of the tax cuts that go to Alaska’s residents and would enjoy an average cut of $134,060 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Nebraska with 52.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Nebraska would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,572,200 in 2018. They would receive 52.6 percent of the tax cuts that go to Nebraska’s residents and would enjoy an average cut of $128,300 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Iowa with 44.7 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Iowa would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,164,200 in 2018. They would receive 44.7 percent of the tax cuts that go to Iowa’s residents and would enjoy an average cut of $84,860 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in North Carolina with 46.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in North Carolina would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,541,500 in 2018. They would receive 46.5 percent of the tax cuts that go to North Carolina’s residents and would enjoy an average cut of $78,880 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Vermont with 39.1 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Vermont would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,192,800 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in New Hampshire with 41.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in New Hampshire would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,668,100 in 2018. They would receive 41.3 percent of the tax cuts that go to New Hampshire’s residents and would enjoy an average cut of $98,940 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Missouri with 50.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Missouri would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,587,000 in 2018. They would receive 50.3 percent of the tax cuts that go to Missouri’s residents and would enjoy an average cut of $101,580 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Hawaii with 42.4 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Hawaii would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,262,200 in 2018. They would receive 42.4 percent of the tax cuts that go to Hawaii’s residents and would enjoy an average cut of $71,280 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in the District of Columbia with 69.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Washginton, D.C., would not benefit equally from these proposals. The richest one percent of the District’s taxpayers are projected to make an average income of $2,998,900 in 2018. They would receive 69.5 percent of the tax cuts that go to D.C. residents and would enjoy an average cut of $245,770 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Florida with 60.4 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Florida would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $2,797,700 in 2018. They would receive 60.4 percent of the tax cuts that go to Florida’s residents and would enjoy an average cut of $193,570 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Montana with 51 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Montana would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,819,000 in 2018. They would receive 51 percent of the tax cuts that go to Montana’s residents and would enjoy an average cut of $113,270 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in New York with 66.9 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in New York would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $3,234,000 in 2018. They would receive 66.9 percent of the tax cuts that go to New York’s residents and would enjoy an average cut of $176,680 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Georgia with 58.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Georgia would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,892,900 in 2018. They would receive 58.5 percent of the tax cuts that go to Georgia’s residents and would enjoy an average cut of $120,130 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Pennsylvania with 50.2 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Pennsylvania would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,780,400 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Utah with 65.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Utah would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,573,600 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in New Jersey with 54.7 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in New Jersey would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $3,101,200 in 2018. They would receive 54.7 percent of the tax cuts that go to New Jersey’s residents and would enjoy an average cut of $130,440 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Wyoming with 64 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Wyoming would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $3,008,400 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Texas with 59.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Texas would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $2,019,900 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Oklahoma with 56.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Oklahoma would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,379,600 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Tennessee with 44.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Tennessee would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,793,500 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Alabama with 49.2 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Alabama would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,393,900 in 2018. They would receive 49.2 percent of the tax cuts that go to Alabama’s residents and would enjoy an average cut of $83,090 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Ohio with 47.2 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Ohio would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,485,800 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Arkansas with 49.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Arkansas would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,340,600 in 2018. They would receive 49.5 percent of the tax cuts that go to Arkansas’s residents and would enjoy an average cut of $80,800 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Kansas with 52.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Kansas would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,825,100 in 2018. They would receive 52.3 percent of the tax cuts that go to Kansas’s residents and would enjoy an average cut of $132,080 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Washington with 53.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Washington would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,983,800 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in North Dakota with 51.3 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in North Dakota would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,714,800 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Oregon with 45.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Oregon would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,676,800 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Colorado with 52.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Colorado would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,845,700 in 2018. They would receive 52.5 percent of the tax cuts that go to Colorado’s residents and would enjoy an average cut of $142,190 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Wisconsin with 50.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Wisconsin would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,786,500 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Mississippi with 47.8 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Mississippi would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,108,300 in 2018. They would receive 47.8 percent of the tax cuts that go to Mississippi’s residents and would enjoy an average cut of $62,390 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in West Virginia with 37.4 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in West Virginia would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $791,400 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Virginia with 60 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Virginia would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,718,600 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Connecticut with 62.8 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Connecticut would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $3,682,800 in 2018. They would receive 62.8 percent of the tax cuts that go to Connecticut’s residents and would enjoy an average cut of $253,050 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Delaware with 46.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Delaware would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,798,100 in 2018. They would receive 46.6 percent of the tax cuts that go to Delaware’s residents and would enjoy an average cut of $84,310 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Louisiana with 55.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Louisiana would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,521,500 in 2018. They would receive 55.6 percent of the tax cuts that go to Louisiana’s residents and would enjoy an average cut of $155,290 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Arizona with 51 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Arizona would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,355,400 in 2018. They would receive 51 percent of the tax cuts that go to Arizona’s residents and would enjoy an average cut of $99,090 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Maine with 33.9 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Maine would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,212,000 in 2018. They would receive 33.9 percent of the tax cuts that go to Maine’s residents and would enjoy an average cut of $53,220 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Rhode Island with 47.4 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Rhode Island would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,795,500 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in South Carolina with 49.5 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in South Carolina would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,134,000 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Michigan with 53.2 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Michigan would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,621,600 in 2018. They would receive 53.2 percent of the tax cuts that go to Michigan’s residents and would enjoy an average cut of $120,010 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in South Dakota with 58.6 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in South Dakota would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,770,700 in 2018.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Nevada with 62.7 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Nevada would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $2,498,000 in 2018. They would receive 62.7 percent of the tax cuts that go to Nevada’s residents and would enjoy an average cut of $170,150 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Minnesota with 50.8 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Minnesota would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $2,589,800 in 2018. They would receive 50.8 percent of the tax cuts that go to Minnesota’s residents and would enjoy an average cut of $120,420 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Maryland with 69.7 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Maryland would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,802,700 in 2018. They would receive 69.7 percent of the tax cuts that go to Maryland’s residents and would enjoy an average cut of $123,720 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Massachusetts with 63.2 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Massachusetts would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $3,010,300 in 2018. They would receive 63.2 percent of the tax cuts that go to Massachusetts’s residents and would enjoy an average cut of $215,670 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in New Mexico with 42 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in New Mexico would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,264,600 in 2018. They would receive 42 percent of the tax cuts that go to New Mexico’s residents and would enjoy an average cut of $73,070 in 2018 alone.
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July 20, 2017 Trump Tax Proposals Would Provide Richest One Percent in Kentucky with 42.8 Percent of the State’s Tax Cuts
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Kentucky would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,313,400 in 2018. They would receive 42.8 percent of the tax cuts that go to Kentucky’s residents and would enjoy an average cut of $68,550 in 2018 alone.
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report July 20, 2017 Trump’s $4.8 Trillion Tax Proposals Would Not Benefit All States or Taxpayers Equally
The broadly outlined tax proposals released by the Trump administration would not benefit all taxpayers equally and they would not benefit all states equally either. Several states would receive a share of the total resulting tax cuts that is less than their share of the U.S. population. Of the dozen states receiving the least by this measure, seven are in the South. The others are New Mexico, Oregon, Maine, Idaho and Hawaii.