Personal Income Taxes

The personal income tax is typically the fairest revenue source relied on by federal and state governments. A properly structured personal income tax could offer an important boost in progressivity to what are otherwise overwhelmingly regressive state tax structures.

Forty-one states and the District of Columbia levy broad-based personal income taxes. ITEP’s personal income tax resources provide both general and state-specific information about the impact as well as the mechanics and merits of personal income taxes.

• report   October 5, 2000

  How Would Expanding Oregon’s Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?

  Oregon is one of nine states that currently allow taxpayers to claim federal income taxes paid as a deduction on personal income tax forms. Under current law, Oregon taxpayers can…
• report   May 15, 1999

  The Consequences of Increasing Oregon’s Deduction for Federal Income Taxes Paid

  Oregonians will soon be considering whether to allow taxpayers to deduct more of their federal income taxes from the Oregon personal income tax. Under current law, Oregon taxpayers can deduct…