Tax Basics
Census Data Reveal Washington’s Fundamental Tax Mismatch: Washington is a Low Tax State, But Not for Families Living in Poverty
September 15, 2010 • By Meg Wiehe
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 experience Washington as a low tax state — instead, they pay more than their fair share of state and local taxes.. Read the Full Report […]
Census Data Reveal Texas’ Fundamental Tax Mismatch: Texas is a Low Tax State, But Not for Families Living in Poverty
September 15, 2010 • By Meg Wiehe
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 experience Texas as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]
Census Data Reveal Tennessee’s Fundamental Tax Mismatch: Tennessee is a Low Tax State, But Not for Families Living in Poverty
September 15, 2010 • By Meg Wiehe
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 experience Tennessee as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]
Census Data Reveal Florida’s Fundamental Tax Mismatch: Florida is a Low Tax State, But Not for Families Living in Poverty
September 15, 2010 • By Meg Wiehe
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 experience Florida as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]
Census Data Reveal Arkansas Fundamental Tax Mismatch: Arkansas is a Low Tax State, But Not for Families Living in Poverty
September 15, 2010 • By Meg Wiehe
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 experience Arkansas as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]
Maryland’s Millionaire Migration Debate: Understanding the Relevance of the New Jersey Migration Studies
March 25, 2010 • By ITEP Staff
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 inform their understanding of the issues at work. In particular, two studies of New Jersey’s migration patterns—one from Boston College and one from Princeton University—have […]
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States 3rd Edition
November 18, 2009 • By Carl Davis, Matthew Gardner
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 tax systems require the poorest taxpayers to pay the highest effective tax rates. Read the Full Report (PDF)
Where Have All of Maryland’s Millionaires Gone?
September 29, 2009 • By ITEP Staff
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. Read the Full Report (PDF)
Recent Assertions about State Tax Increases Don’t Hold Much Water [Revised Aug 7, 2009]
August 7, 2009 • By ITEP Staff
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” taxpayers (federal income tax filers with adjusted gross incomes (AGI) in excess of $200,000) rose considerably in Connecticut, New Jersey, and New York over the […]
A Primer on State Rainy Day Funds
July 1, 2004 • By ITEP Staff
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.
Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
January 15, 2003 • By ITEP Staff
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 grow—and these problems will probably get even worse in the upcoming year. As state and local governments are forced to make hard decisions about how […]
Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]
June 15, 1996 • By ITEP Staff
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, most state and local tax systems take a greater share of income from middle- and low-income families than from the wealthy. That is to say, […]
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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