Tax Basics
These ITEP publications provide a broad overview of state tax systems as well as narrower information about specific state tax policies.
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October 17, 2018 West Virginia: Who Pays? 6th Edition
WEST VIRGINIA Read as PDF WEST VIRGINIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Rhode Island: Who Pays? 6th Edition
RHODE ISLAND Read as PDF RHODE ISLAND STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 North Dakota: Who Pays? 6th Edition
NORTH DAKOTA Read as PDF NORTH DAKOTA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Missouri: Who Pays? 6th Edition
MISSOURI Read as PDF MISSOURI STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Illinois: Who Pays? 6th Edition
ILLINOIS Read as PDF ILLINOIS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Tennessee: Who Pays? 6th Edition
TENNESSEE Read as PDF TENNESSEE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 New Hampshire: Who Pays? 6th Edition
NEW HAMPSHIRE Read as PDF NEW HAMPSHIRE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Oklahoma: Who Pays? 6th Edition
OKLAHOMA Read as PDF OKLAHOMA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Utah: Who Pays? 6th Edition
UTAH Read as PDF UTAH STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Massachusetts: Who Pays? 6th Edition
MASSACHUSETTS Read as PDF MASSACHUSETTS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Nebraska: Who Pays? 6th Edition
NEBRASKA Read as PDF NEBRASKA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Minnesota: Who Pays? 6th Edition
MINNESOTA Read as PDF MINNESOTA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Wyoming: Who Pays? 6th Edition
WYOMING Read as PDF WYOMING STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Iowa: Who Pays? 6th Edition
IOWA Read as PDF IOWA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Virginia: Who Pays? 6th Edition
VIRGINIA Read as PDF VIRGINIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 North Carolina: Who Pays? 6th Edition
NORTH CAROLINA Read as PDF NORTH CAROLINA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 New Mexico: Who Pays? 6th Edition
NEW MEXICO Read as PDF NEW MEXICO STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Vermont: Who Pays? 6th Edition
VERMONT Read as PDF VERMONT STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Hawaii: Who Pays? 6th Edition
HAWAII Read as PDF HAWAII STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Kentucky: Who Pays? 6th Edition
KENTUCKY Read as PDF KENTUCKY STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Oregon: Who Pays? 6th Edition
OREGON Read as PDF OREGON STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Ohio: Who Pays? 6th Edition
OHIO Read as PDF OHIO STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Montana: Who Pays? 6th Edition
MONTANA Read as PDF MONTANA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Maine: Who Pays? 6th Edition
MAINE Read as PDF MAINE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 South Carolina: Who Pays? 6th Edition
SOUTH CAROLINA Read as PDF SOUTH CAROLINA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 New Jersey: Who Pays? 6th Edition
NEW JERSEY Read as PDF NEW JERSEY STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Maryland: Who Pays? 6th Edition
MARYLAND Read as PDF MARYLAND STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Michigan: Who Pays? 6th Edition
MICHIGAN Read as PDF MICHIGAN STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Nevada: Who Pays? 6th Edition
NEVADA Read as PDF NEVADA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Wisconsin: Who Pays? 6th Edition
WISCONSIN Read as PDF WISCONSIN STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Mississippi: Who Pays? 6th Edition
MISSISSIPPI Read as PDF MISSISSIPPI STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Pennsylvania: Who Pays? 6th Edition
PENNSYLVANIA Read as PDF PENNSYLVANIA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 New York: Who Pays? 6th Edition
NEW YORK Read as PDF NEW YORK STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
October 17, 2018 Texas: Who Pays? 6th Edition
TEXAS Read as PDF TEXAS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Louisiana: Who Pays? 6th Edition
LOUISIANA Read as PDF LOUISIANA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Indiana: Who Pays? 6th Edition
INDIANA Read as PDF INDIANA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Washington: Who Pays? 6th Edition
WASHINGTON Read as PDF WASHINGTON STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Idaho: Who Pays? 6th Edition
IDAHO Read as PDF IDAHO STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 Kansas: Who Pays? 6th Edition
KANSAS Read as PDF KANSAS STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next… -
October 17, 2018 South Dakota: Who Pays? 6th Edition
SOUTH DAKOTA Read as PDF SOUTH DAKOTA STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next… -
blog May 1, 2018 No Need for the MythBusters, the Millionaire Tax Flight Myth is Busted Again
One of the most repeated myths in state tax policy is called “millionaire tax flight,” where millionaires are allegedly fleeing states with high income tax rates for states with lower rates. This myth has been used as an argument in state tax debates for years but Cristobal Young argues in his book, “The Myth of the Millionaire Tax Flight,” that both Democrats and Republicans are “searching for a crisis that does not really exist,” and that there is no evidence to support this myth.
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report January 31, 2017 State Tax & Revenue Information
Below is a list of notable resources for information on state taxes and revenues: Alabama Alabama Department of Revenue Alabama Department of Finance – Executive Budget Office Alabama Department of… -
report January 31, 2017 State-by-State Tax Expenditure Reports
Below is a list of tax expenditure reports published in the states: Alabama Report on Alabama Tax Expenditures Alaska Revenue Sources Book Arizona The Revenue Impact of Arizona’s Tax Expenditures… -
blog January 26, 2017 A Visual Tour of Who Pays State & Local Taxes
While it can be hard to look away from the important federal policy debates occurring right now in Washington D.C., state lawmakers across the country will also be debating consequential… -
report January 26, 2017 Fairness Matters: A Chart Book on Who Pays State and Local Taxes
When states shy away from personal income taxes in favor of higher sales and excise taxes, high-income taxpayers benefit at the expense of low- and moderate-income families who often face above-average tax rates to pick up the slack. This chart book demonstrates this basic reality by examining the distribution of taxes in states that have pursued these types of policies. Given the detrimental impact that regressive tax policies have on economic opportunity, income inequality, revenue adequacy, and long-run revenue sustainability, tax reform proponents should look to the least regressive, rather than most regressive, states in crafting their proposals.
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brief December 21, 2016 State Estate and Inheritance Taxes
For much of the last century, estate and inheritance taxes have played an important role in fostering strong communities by promoting equality of opportunity and helping states adequately fund public services. While many of the taxes levied by state and local governments fall most heavily on low-income families, only the very wealthy pay estate and inheritance taxes.
Changes in the federal estate tax in recent years, however, caused states to reevaluate the structure of their estate and inheritance taxes. Unfortunately, the trend of late among states has tended toward weakening or completely eliminating them. But this need not be so; states can restore or improve their estate and inheritance taxes as a vital progressive revenue source to support services and communities while also protecting the source from the whims of federal lawmakers. This policy brief explains state inheritance and estate taxes, discusses recent state trends and policy decisions that have impacted the taxes, and explores how states can adopt or strengthen these important components of a progressive tax structure.
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brief August 22, 2016 How State Tax Changes Affect Your Federal Taxes: A Primer on the “Federal Offset”
Read this brief in PDF here. State lawmakers frequently make claims about how proposed tax changes would affect taxpayers at different income levels. Yet too many lawmakers routinely ignore one… -
brief August 22, 2016 Indexing Income Taxes for Inflation: Why It Matters
Read brief in PDF here. All of us experience the effects of inflation as the price of the goods and services we buy gradually goes up over time. Fortunately, as… -
brief October 20, 2015 A Primer on State Rainy Day Funds
Read the Report in PDF Form An individual savings account can serve as an emergency reserve – a financial cushion to sustain yourself in the event of an emergency. “Rainy… -
report January 30, 2015 Who Pays? (Fourth Edition)
Major tax overhauls are on the agenda in a record number of states, and “Who Pays?” documents in state-by-state detail the precise distribution of state income taxes, sales and excise…