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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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… -
report September 15, 2010 Census Data Reveal Arkansas Fundamental Tax Mismatch: Arkansas is a Low Tax State, But Not for Families Living in Poverty
Recently released data from the Census Bureau confirms that overall, Arkansas could be considered a “low tax state.” However, families living near or below the poverty line generally do not… -
report March 25, 2010 Maryland’s Millionaire Migration Debate: Understanding the Relevance of the New Jersey Migration Studies
As the debate over extending the Maryland “millionaires’ tax” continues, numerous lawmakers and advocates have recently begun to look toward New Jersey’s experience with its own “halfmillionaires’ tax” to help… -
report November 18, 2009 Who Pays? A Distributional Analysis of the Tax Systems in All 50 States 3rd Edition
Who Pays? is a comprehensive analysis of state and local tax systems in all fifty states. The study, released on November 18, 2009, shows that on average, state and local… -
report September 29, 2009 Where Have All of Maryland’s Millionaires Gone?
A more thorough examination of preliminary tax return data for 2007 and 2008 suggests that, while Maryland millionaires may have moved, their most likely destination was a different income group.… -
report August 7, 2009 Recent Assertions about State Tax Increases Don’t Hold Much Water [Revised Aug 7, 2009]
A more careful examination of Internal Revenue Service (IRS) data for the period from 1997 to 2006 reveals a far different picture, however. They show that the number of “rich”… -
brief July 1, 2004 A Primer on State Rainy Day Funds
In recent years, most state governments have experienced painful budget deficits. Many states have reacted to these shortfalls by cutting spending or increasing taxes. Almost all states now have a third option that can help postpone these painful decisions: using a rainy day fund (RDF). Like a savings account, an RDF sets aside surplus revenue during periods of economic growth for use in times of budget shortfalls. This policy brief takes a closer look at how rainy day funds can help states through difficult fiscal times, and assesses options for improving the adequacy of these funds.
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report January 15, 2003 Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to… -
report June 15, 1996 Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]
This study looks at taxes paid by income group, as shares of income, for every state and the District of Columbia. Our primary finding is that by an overwhelming margin,…