Publications
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report September 15, 2008 ITEP’s Public Comments to the Governor’s 21st Century Tax Reform Commission
We appreciate the opportunity to submit comments on ways to improve Minnesota’s business climate. Historically, Minnesota has ranked above the national average in terms of many economic and social indicators.… -
report August 15, 2008 Latest IRS Data Reveal Fundamental Mismatches in the States
Data released late last week by the Internal Revenue Service (IRS) indicate that 10 states have greater concentrations of reported income among their very wealthiest residents than the country as… -
report June 15, 2008 Fair and Sustainable Tax Reform: Options for Louisiana
Louisiana lawmakers are in what appears to be an enviable position. At a time when legislators in many other states face daunting budget shortfalls, Louisiana enjoys a projected short-term budget… -
report May 19, 2008 Building a Better Tax Cut: An Alternative to SB 87
On Wednesday, May 14, 2008, the House Ways and Means Committee approved SB 87, a measure originally sponsored by Senator Buddy Shaw and now backed by Governor Bobby Jindal. The… -
report March 5, 2008 ITEP Testimony on Combined Reporting, Before the Massachusetts General Court Joint Committee on Revenue
Over the past few months, a strong consensus appears to have developed here in Massachusetts, a consensus that the Commonwealth should put a stop to tax avoidance by large and… -
report November 20, 2007 Assembly’s Tax Plan: More Revenue, Less Fairness
The tax plan approved by the Maryland General Assembly on Monday will help provide the revenue necessary to fund vital public services in Maryland, but, according to the latest analysis… -
report November 15, 2007 Senate Plan Falls Hardest on Low-Income Marylanders
A new analysis of the tax legislation approved by the Senate Budget and Taxation Committee on Tuesday shows that the Senate’s tax changes would impose the largest tax hikes, as… -
report November 7, 2007 ITEP Testimony on Governor’s Plan: Expanding the Sales Tax
My testimony today focuses on the sales tax legislation included in the Tax Reform Act of 2007. In particular, my testimony will discuss the impact of the bill’s expansion of… -
report November 1, 2007 ITEP Testimony on Governor’s Plan: Improving the Income Tax
My testimony today focuses on the proposed changes to Maryland’s personal income tax put forward by Governor O’Malley and the impact that those changes would have on Marylanders at different… -
report October 31, 2007 ITEP Testimony on Governor’s Plan: Corporate Tax Reform
My testimony examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable “zero-tax… -
report May 15, 2007 Assessing the Income Tax Treatment of Social Security Benefits
Early in the 2007 legislative session Missouri Governor Matt Blunt and House Speaker Rod Jetton made eliminating the state’s personal income tax on Social Security benefits a priority. In May,… -
report April 15, 2007 Combined Reporting – How Does Your State Stack Up?
Over the past few years, a number of states, seeking to address longstanding flaws in their corporate income taxes and significant declines in the revenue they yield, have instituted a… -
report March 20, 2007 ITEP Testimony on Tax Reform Bill HB750 in Illinois
My testimony today focuses on the revenue-raising tax reform bill, House Bill 750 and Illinois’ current tax structure. In particular, my testimony will discuss the state’s current tax structure and… -
report March 9, 2007 ITEP Testimony on Nebraska EITC Expansion
My testimony focuses on Legislative Bill 683, which would expand the Nebraska Earned Income Tax Credit (EITC). In particular, my testimony will discuss the impact of this bill on the… -
brief March 1, 2007 Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?
States currently face a number of fiscal challenges, ranging from unresolved structural deficit, to underlying flaws in their existing tax systems, to the demands posed by ambitious initiatives such as improved access to health care. In response, some policymakers are casting about for new alternatives for generating revenue that do not seem to require visible or difficult changes in law. One such alternative that has gained in popularity in the past few years is a broad-based gross receipts tax.
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report February 28, 2007 ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland
My testimony today examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable… -
report January 30, 2007 ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 444, which concerns excluding Social Security Benefits from the Missouri’s income tax. In particular, my… -
report January 17, 2007 Dollars and Cents – Bringing Nebraska’s Tax System Into the 21st Century (Powerpoint)
Goals of the Workshop • What makes a good state tax system?• How does Nebraska’s tax system (and those of other states) fall short?• Options for reform: A national perspective•… -
report December 15, 2006 Why Large Corporations Can Do Business in Your State Tax-Free – The “Substantial Nexus” Test
The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will never meet and companies that… -
report December 12, 2006 How Will the 2006 Special Session Affect Louisiana Tax Fairness?
Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special legislative session that began last… -
report July 15, 2006 Analysis of Proposed Capital Gains Tax Cut
The Ohio legislature is considering a proposal to scrap the current Ohio rule that taxes capital gains (profits from selling stock, investment real estate, etc.) at the same rates as… -
report April 5, 2006 ITEP Testimony on HB 1960 Proposed Income Tax Reform
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 1960, which concerns reforming the state’s individual income tax structure. In particular, my testimony will… -
report April 15, 2005 Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system. The study examines options available… -
report March 14, 2005 ITEP Testimony Bill 16-35 Proposed Income Tax Changes
ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s tax system less unfair by… -
report March 9, 2005 ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two effective and complementary solutions to…