Publications
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report June 27, 2018 The Other SALT Cap Workaround: Accountants Steer Clients Toward Private K-12 Voucher Tax Credits
On May 23, 2018, the IRS and Treasury Department announced that they “intend to propose regulations addressing the federal income tax treatment of certain payments made by taxpayers for which… -
report December 14, 2017 Tax Bill Would Increase Abuse of Charitable Giving Deduction, with Private K-12 Schools as the Biggest Winners
In its rush to pass a major rewrite of the tax code before year’s end, Congress appears likely to enact a “tax reform” that creates, or expands, a significant number of tax loopholes.[1] One such loophole would reward some of the nation’s wealthiest individuals with a strategy for padding their own bank accounts by “donating” to support private K-12 schools. While a similar loophole exists under current law, its size and scope would be dramatically expanded by the legislation working its way through Congress.[2]
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report May 17, 2017 Public Loss Private Gain: How School Voucher Tax Shelters Undermine Public Education
One of the most important functions of government is to maintain a high-quality public education system. In many states, however, this objective is being undermined by tax policies that redirect public dollars for K-12 education toward private schools.
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report September 17, 2015 Low Tax for Whom?: Arizona is a “Low Tax State” Overall, But Not for Families Living in Poverty
Annual data from the U.S. Census Bureau appears to lend support to Arizona’s reputation as a “low tax state,” ranking it 37th nationally in taxes collected as a share of personal income.1 But focusing on the state’s overall tax revenues has led many observers to overlook the fact that different taxpayers experience Arizona’s tax system very differently. In particular, the poorest 20 percent of Arizona residents pay significantly more of their income (12.5 percent) in state and local taxes than any other group in the state.2 For low-income families, Arizona is far from being a low tax state. In fact, only four states tax their poorest residents more heavily than Arizona.
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report September 19, 2013 Arizona is a “Low Tax State” Overall, But Not for Families Living in Poverty
New data from the Census Bureau appear to lend support to Arizona’s reputation as a “low tax state,” ranking it 35th nationally in taxes collected as a share of personal income.1 But focusing on the state’s overall tax revenues has led many observers to overlook the fact that different taxpayers experience Arizona’s tax system very differently. In particular, the poorest 20 percent of Arizona residents pay significantly more of their income (12.9 percent) in state and local taxes than any other group in the state.2 For low-income families, Arizona is far from being a low tax state. In fact, only four states tax their poorest residents more heavily than Arizona.
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report August 14, 2011 Arizona is a Low Tax State, But Not for Families Living in Poverty
Data from the Census Bureau shows that overall, Arizona could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Arizona… -
report September 15, 2010 Census Data Reveal Arizona’s Fundamental Tax Mismatch: Arizona is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall Arizona could be considered a “low tax state.” However, families living near or below the poverty line generally do not… -
report August 24, 2009 Perspective on Arizona’s Tax Structure – Past, Present, and Future (PowerPoint)
Download the Powerpoint Presentation