Reports
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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 July 14, 2011 Sales Tax Holidays: A Boondoggle
Sales taxes are among the most important–and most unfair–taxes levied by state governments. Sales taxes accounted for a third of state taxes in 2011, but sales taxes are regressive, falling far more heavily on low- and middle- income taxpayers than on the wealthy. In recent years, lawmakers thinking they might lessen the impact of these taxes have enacted “sales tax holidays” that provide temporary sales tax breaks for purchases of clothing, computers, and other items. This policy brief looks at sales tax holidays as a tax reduction device.
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report June 23, 2011 Expert to North Carolina: Don’t Cap the Gas Tax
With the state’s gas tax pegged to the price of gasoline, North Carolina is scheduled to raise its gas tax rate on July 1. This increase was entirely predictable, but… -
report June 16, 2011 Illinois Must Ignore CME’s Tax Tantrum
How much is enough? On top of the close to $500 million in corporate tax breaks Illinois doles out each year, Governor Pat Quinn now finds himself confronted by a… -
report May 19, 2011 ITEP’s Testimony on Combined Reporting Legislation
My testimony today examines the erosion of Rhode Island’s corporate income tax, and the multistate tax avoidance schemes that have contributed to this erosion. In addition, it discusses the single… -
report May 19, 2011 ITEP’s Testimony on Tax Expenditure Procedural Reform
My testimony today focuses on House Bill 5737, which would enact a variety of reforms designed to enhance the level of scrutiny applied to new tax credits, deductions, exemptions, and… -
report May 14, 2011 Connecticut Takes a Stand for Progressive Tax Policy and a Balanced Budget Approach
Five months into 2011, a glimmer of hope for progressive tax policy and a balanced, sensible approach to state budget woes has emerged in Connecticut. Lawmakers in all but a… -
report April 14, 2011 States Should Not Allow Amazon.com to Bully Them into Forgoing Sales Tax Reform
In just the last few weeks, Arkansas and Illinois joined New York, North Carolina, and Rhode Island in enacting legislation requiring some online retailers, like Amazon.com, to collect sales taxes… -
report April 13, 2011 ITEP’s Testimony on Sales Tax Modernization Proposal
My testimony focuses on Governor Chafee’s Sales Tax Modernization Proposal, which would generally broaden Rhode Island’s sales tax base, lower the general state sales tax rate, and raise additional revenue… -
report April 10, 2011 Don’t Give Up on Pease: States Can Decouple from Recent Federal Tax Cuts for Wealthy Itemizers
In 2011, thirty one states and the District of Columbia allow a group of income tax breaks known as “itemized deductions” (Figure 1). Itemized deductions are designed to help defray… -
report March 31, 2011 In It for the Long Haul: Why Concerns over Personal Income Tax “Volatility” Are Overblown
The precipitous drop in state tax collections during the recent recession has prompted some observers to argue that relying on volatile state taxes is a recipe for budgetary disaster. The… -
report March 24, 2011 Should Illinois Tax Retirement Income?
Earlier this month, Illinois Senate President John Cullerton suggested that limiting the state’s generous income tax break for retirement income “would just be a matter of fairness.” Senator Cullerton’s suggestion… -
report March 16, 2011 ITEP’s Testimony on EITC Legislation
My testimony focuses on House Bill 581, which would create a Missouri Earned Income Tax Credit (EITC). In particular, my testimony will discuss the impact of this bill on the… -
report March 10, 2011 Topsy-Turvy: State Income Tax Deductions for Federal Income Taxes Turn Tax Fairness on its Head
The budget outlook for state governments is bleak. Despite evidence that revenues are rebounding, there is a general acknowledgement that ?broad fiscal conditions remain fragile. The need for public investments—particularly… -
report March 9, 2011 Five Reasons to Reinstate Maryland’s “Millionaires’ Tax”
In 2008, Maryland enacted a temporary change to its income tax in order to compensate for revenue lost from repealing a law subjecting computer services to the state’s sales tax.… -
report March 3, 2011 The ITEP Guide to Fair State and Local Taxes
The ITEP Guide to Fair State and Local Taxes, released in March of 2011, offers citizens, activists, journalists, and policymakers a detailed primer on state and local tax policy. The… -
report January 15, 2011 A Capital Idea
The budget outlook for the states is improving, but uncertain. In this context, states must find ways to generate additional revenue that create neither additional responsibilities for individuals and families… -
report December 22, 2010 Dear Wall Street Journal: No Need to File a Missing Persons Report, Oregon’s High-Income Taxpayers Have Not “Vanished”
The Wall Street Journal recently published an editorial suggesting that a 2 percentage point increase in Oregon’s top income tax rate caused up to 10,000 wealthy Oregonians to flee the… -
report December 15, 2010 How the Bush Tax Cuts Affect State Revenues
Less than one month from now, federal tax cuts pushed through by President George W. Bush are scheduled to expire—and Congressional tax writers have spent much of this year debating… -
report December 15, 2010 The Good, the Bad and the Ugly: 2010 State Tax Policy Changes
Compared to previous years, the budget outlook for the states improved only slightly in 2010 and virtually every state continued to face a budget shortfall. As a result, the overwhelming… -
report November 9, 2010 Testimony before the Maryland Business Tax Commission: Combined Reporting
I’m here to talk about combined reporting, which ITEP views as a vital step towards ensuring the vitality of the Maryland corporate income tax going forward. I’d like to use… -
report September 15, 2010 Census Data Reveal Washington’s Fundamental Tax Mismatch: Washington is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall Washington could be considered a “low tax state.” However, families living near or below the poverty line generally do not… -
report September 15, 2010 Census Data Reveal Texas’ Fundamental Tax Mismatch: Texas is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall Texas could be considered a “low tax state.” However, families living near or below the poverty line generally do not… -
report September 15, 2010 Census Data Reveal Tennessee’s Fundamental Tax Mismatch: Tennessee is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall, Tennessee could be considered a “low tax state.” However, families living near or below the poverty line generally do not… -
report September 15, 2010 Census Data Reveal Florida’s Fundamental Tax Mismatch: Florida is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall, Florida could be considered a “low tax state.” However, families living near or below the poverty line generally do not…