Institute on Taxation and Economic Policy (ITEP)

Maps

62 posts
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Which States Have the Highest Tax Rates for Low-income People?

• By ITEP Staff

No two state tax systems are the same, but 45 states have one thing in common: Low-income residents are taxed at a higher rate than the top 1 percent. This map shows the effective tax rates for the lowest-income 20 percent in each state--ranging from a high of 17.8 percent in Washington to a low of 5.5 percent in Delaware.

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Has Your State Enacted Gas Tax Reform Recently?

• By ITEP Staff

Gas taxes are the most important revenue source that states have available to pay for transportation infrastructure. In recent years, state lawmakers across the country have increasingly agreed that gas taxes must be increased to fund the maintenance and improvement of their infrastructure networks.

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Does Your State Offer Tax Credits for Private K-12 School Voucher Donations?

• By ITEP Staff

Eighteen states provide public support to private and religious K-12 schools through large tax credits for taxpayers who contribute money to K-12 school voucher funds. These credits range from 50 percent to 100 percent of the amount contributed, which far exceeds the tax benefit available for charitable contributions to other organizations such as homeless shelters […]

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When Did Your State Enact its EITC?

• By ITEP Staff

In 1986, Rhode Island became the first state to enact a tax credit patterned after the federal Earned Income Tax Credit (EITC). Since then, EITCs have become increasingly widespread at the state level with 28 states and the District of Columbia now offering them. These credits are designed to improve family economic security by bolstering […]

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How Does Your State Tax Income?

• By ITEP Staff

One of the most important decisions that must be made when designing a state personal income tax is whether to charge taxpayers a single flat rate on all their taxable income, or whether to levy a series of graduated rates that ask more of high-income taxpayers

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These States Abandoned Old Gas Tax Structures in Favor of More Sustainable Variable-Rate Gas Taxes

• By ITEP Staff

Because of these reforms, more than 193 million people (or 59 percent of the U.S. population) now live in places where the state gas tax rate automatically varies over time.

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Gasoline vs. Diesel Taxes in Your State: Which is Taxed More?

• By ITEP Staff

Twenty-six states and the District of Columbia tax these two fuel types at the same rate or very similar rates, as of April 2019, according to data from the American Petroleum Institute.

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How Heavily Does Your State Rely on Sales Taxes?

• By ITEP Staff

Consumption taxes (including general sales taxes, excise taxes on specific products, and gross receipts taxes) are an important revenue source for state and local governments. While five states lack state-level general sales taxes (Alaska, Delaware, Montana, New Hampshire, and Oregon), every state levies taxes on some types of consumption.

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How Heavily Does Your State Rely on Property Taxes?

• By ITEP Staff

The property tax is the oldest major revenue source for state and local governments and remains an important mechanism for funding education and other local services. This map shows the share of state and local general revenue in each state that is raised through property taxes.

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What is the Diesel Fuel Tax Rate in Your State?

• By ITEP Staff

The tax rates identified in this map include state and local excise and sales taxes on diesel fuel, as well as various fees, as calculated by the American Petroleum Institute (API). These taxes are levied in addition to the federal government’s 24.4-cent-per-gallon diesel tax.

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How Heavily Does Your State Rely on Individual Income Taxes?

• By ITEP Staff

Income taxes vary considerably in their structure across states, though the best taxes are fine-tuned to taxpayers’ ability-to-pay.

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How Heavily Does Your State Rely on Corporate Income Taxes?

• By ITEP Staff

Corporate income taxes are an important source of revenue for state governments and ensure that profitable corporations benefiting from public services pay toward the maintenance of those services.