Institute on Taxation and Economic Policy (ITEP)

Citations

ITEP's Citations Research Priorities

HuffPost: How the GOP’s Signature Law Is Fueling One of Its Biggest Political Problems

October 2, 2026

When Republicans passed the One Big Beautiful Bill Act last year, they knew Democrats would hit them for cutting rich people’s taxes, but they never expected a provision titled “Full expensing for certain business property” to blow up in their faces.

Associated Press: A New Trump Proposal Would Require Tax Filers to Disclose Citizenship Status to the IRS

October 2, 2026

The Trump administration would require U.S. taxpayers to disclose their citizenship and work authorization status to the IRS as part of a proposed change to the annual tax form that nearly all workers file each year.

WLRN: Online Tool Shows Hidden Impact of Amendment 3 Property Tax Relief on Local Government Services

September 30, 2026

A new interactive online search tool launched Tuesday aims to give Floridians a localized look at how Amendment 3, a contentious property tax relief measure on the 2026 ballot, could dramatically decrease funding for critical public services in local communities around the state.

Florida Policy Institute: Amendment 3 Local Funding Cuts Calculator

FPI's online calculator, powered by the Institute on Taxation and Economic Policy, shows how Amendment 3 would impact funding in your neighborhood.

Bloomberg Tax: Data-Center Spenders Save Billions From Depreciation Tax Break

September 28, 2026

“It’s as clear a case as you’re ever going to imagine of rewarding a company for doing something markets were already telling it to do,” said Matthew Gardner, senior fellow at the Institute on Taxation and Economic Policy.

Business Insider: Inside the Generational Tax Battle Dividing Baby Boomers, Millennials

September 23, 2026

Cuts for boomers, bigger bills for millennials: inside America's new age fight over who pays taxes.

Stateline: Voters to Decide Fate of State Taxes This Fall

September 23, 2026

At least nine states are putting tax policy directly in voters’ hands. Read more.

Massachusetts Budget & Policy Center: Strengthening the Foundation: 28 Progressive Revenue Options for Building a Better Massachusetts

This new tool describes 28 ways the Commonwealth could generate substantial new revenue in a manner that would fall least heavily on people with the least ability to pay.

The Minnesota Star Tribune: Minnesota’s Biggest Firms Are Getting Tariff Refunds. Some Smaller Companies Are Not.

September 22, 2026

Earlier this year, the U.S. Supreme Court said businesses could get refunds from Trump’s illegal tariffs, but the process of getting the money back can create barriers for some small businesses.

WKRN: Tennessee Lawmakers Push New Legislation to End State Grocery Tax

September 17, 2026

Right now, Tennesseans pay a 4% sales tax on groceries, but some lawmakers say new legislation could change that.

Investopedia: Where the Richest 1% Grab the Biggest Share of Income, State by State

September 17, 2026

In most states, the top 1% of tax filers now collectively out-earn the entire bottom half.

Center on Budget and Policy Priorities: In Radical Departure From Long-Standing Policy and Federal Law, Trump Administration Proposes New Regulation to Take Tax Credits Away From Many Families That Include Immigrants With Lawful Status

The Treasury Department has proposed a rule that would take away the refunded portion of certain tax credits from many individuals with lawful immigration status.

POLITICO: Corporate Tax Payments Plunge as AI Feasts on New Incentives

September 14, 2026

A generous tax break on capital investments Republicans created in 2025 wasn't designed specifically for the AI boom, but hyperscalers are making the most of it.

Arizona Center for Economic Progress: What Does a Strong Arizona Economy Actually Look Like?

The Institute on Taxation and Economic Policy ranks Arizona as having the 13th most regressive tax system in the country. Colorado ranks 39th.

District of Columbia Tax Expenditure Report Cites ITEP Analysis

The District’s property tax circuit breaker program (also known as “Schedule H”) allows low-income homeowners and renters to claim a property tax credit applied to the taxpayer’s income tax liability

Audio: ITEP’s Sarah Austin Warns Against Swapping Income Taxes for Sales Taxes.

ITEP Senior Analyst Sarah Austin appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing tax policy choices that would ask more from working families instead of the wealthy.

DC Fiscal Policy Institute: Five Principles for Strong DC Tax Policy

Lawmakers can use this moment to advance a more progressive and racially-just tax system by evaluating tax proposals across five dimensions: equity, adequacy and stability, simplicity, neutrality, and accountability.

North Carolina Budget & Tax Center: Income tax limits would deepen racial inequity in NC

This November, North Carolinians will vote on a constitutional amendment that would limit the state income tax rate to 3.5 percent both for personal and corporate income taxes, a significant decrease from 7 percent, which was the maximum rate approved by voters in 2018.

Video: ITEP’s Carl Davis Discusses Failure of Missouri Income Tax Repeal

September 8, 2026

ITEP’s Research Director Carl Davis discusses Missouri’s proposal to eliminate the state income tax and why voters have overwhelmingly rejected it. You can watch the video here and read our analysis here.

Responsible Statecraft: On This Labor Day, Trump Offers No Sympathy to Working Americans

The president's war has jacked up energy prices, including gas and the diesel used to transport goods, and his White House appears not to care. 

Critical Public Health: Fiscal Reform Under the “One Big Beautiful Bill” and It’s Public Health Implications

The ‘One Big Beautiful Bill’ is framed by its proponents as the largest middle-class tax cut in U.S. history and a catalyst for economic growth. Yet, beneath the marketing of ‘jobs, tax cuts, and American prosperity’, the legislation conceals sweeping rollbacks of Medicaid, food assistance, education, reproductive care, and expanded immigration enforcement, alongside tax windfalls for venture capital and immigration enforcement.

Video: ITEP’s Miles Trinidad Discusses Downsides of Florida’s Sales Tax Holiday

September 2, 2026

Florida is entering into one of its biggest sales tax holidays for hunting, fishing, and camping, with state officials projecting consumers to save around $40 million this year.

Detroit Free Press: John James Wants to Ax Income Tax. Experts See Cuts, Boon for Wealthy

August 31, 2026

The income tax helps fund schools, Medicaid, prisons, state police and more. Eliminating it would entail a massive overhaul of public services and benefit the wealthiest Michiganders, according to fiscal and tax policy experts.

NPR: U.S. Businesses Are Getting Tariff Refunds. Will Customers Get Any Money Back?

August 25, 2026

"It's all just a giant transfer from consumers to corporations, which - you can't really design a worse tax than that."

Seattle Times: We’re No. 1 – for Corporate Tax Breaks

August 24, 2026

"It's the biggest we've ever seen for one company," says Matthew Gardner, a senior fellow for the Institute on Taxation and Economic Policy. "It's a turbocharged amount. It's more than triple the previous record."