Institute on Taxation and Economic Policy (ITEP)

Oregon

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Tax Justice Digest: Trickle-down revived, corps aren’t paying state taxes, young immigrants and taxes, etc.

• By ITEP Staff

In the Tax Justice Digest we recap the latest reports, blog posts, and analyses from Citizens for Tax Justice and the Institute on Taxation and Economic Policy. Here’s a rundown of what we’ve been working on lately. Here we go again The Trump Administration on Wednesday released a tax sketch that is a roadmap for […]

Oregon Center for Public Policy: Undocumented Workers Pay Millions in Oregon Taxes and Would Pay Millions More Under Immigration Reform

• By ITEP Staff

Undocumented Oregonians pay taxes. The millions in taxes they pay to help fund schools and other public services that strengthen Oregon’s economy. Oregon would collect even more tax revenue under comprehensive immigration reform that would open a path to citizenship for undocumented workers. Under such a scenario, these immigrant Oregonians and aspiring citizens would contribute […]

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Testimony before the Alaska House Labor & Commerce Committee On House Bill 36

• By Matthew Gardner

Thank you for the opportunity to testify on the changes House Bill 36 would make to Alaska's tax treatment of pass-through income. The taxation of pass-through business entities has been a focal point of state and federal tax reform debates for over a quarter century, with a dual focus on minimizing the role of tax laws in determining the choice of business entity and on ensuring that the income of all business entities is subject…

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State Rundown 3/15: Responses to Revenue Shortfalls Vary Widely

• By ITEP Staff

State tax debates have been very active this week. Efforts to eliminate the income tax continue in West Virginia. Policymakers in many states are responding to revenue shortfalls in very different ways: some in Iowa, Mississippi, and Nebraska seek to dig the hole even deeper with tax cuts, while the Missouri House’s response has been […]

The Oregonian: Bills would force Oregon companies to share tax information

March 9, 2017

Ryan Deckert, president of the Oregon Business Association, said competitors in other states would use the information to get a leg up on the competition. According to the Institute on Taxation and Economic Policy, few states require companies to share tax information, but Massachusetts, per its state website, requires disclosure of sales, profits, taxes paid, […]

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Undocumented Immigrants’ State & Local Tax Contributions

• By Lisa Christensen Gee, Meg Wiehe, Misha Hill

Public debates over federal immigration reform, specifically around undocumented immigrants, often suffer from insufficient and inaccurate information about the tax contributions of undocumented immigrants, particularly at the state level. The truth is that undocumented immigrants living in the United States paybillions of dollars each year in state and local taxes. Further, these tax contributions would increase significantly if all undocumented immigrants currently living in the United States were granted a pathway to citizenship as part…

The Register Guard: Deportation Plan Will Have Major Impact on Oregon

February 28, 2017

Also facing deportation are homeowners, entrepreneurs (an estimated 5,700 in Oregon) who have created jobs, community volunteers and young people who were born in Mexico but have been educated in Oregon public schools. In some cases, minor children born in the United States will face the loss of one or both parents — or de […]

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State Rundown 2/23: Regressive Tax Proposals Multiplying

• By ITEP Staff

This week saw a nearly successful attempt to right the fiscal ship in Kansas; regressive tax proposals introduced in WestVirginia, Georgia, and Missouri; ongoing gas tax fights in Indiana, South Carolina, and Tennessee; and further tax and budget wrangling in Illinois, New Mexico, Oklahoma, and beyond. — Meg Wiehe, ITEP State Policy Director, @megwiehe Both […]

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State Rundown 2/15: Tax Overhauls Debated Around the Country

• By ITEP Staff

This week we are following a number of significant proposals being debated or introduced including reinstating the income tax in Alaska and eliminating the tax in West Virginia, establishing a regressive tax-cut trigger in Nebraska, restructuring the Illinois sales tax, moving New Mexico to a flat income tax and broader gross receipts tax, and updating […]

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What to Watch in the States: Gas Tax Hikes and Swaps

• By Carl Davis

This is the second installment of our six part series on 2017 state tax trends. The introduction to this series is available here. State tax policy can be a divisive issue, but no area has generated more agreement among lawmakers across the country than the need to raise new revenues to fund infrastructure improvements. The […]

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State Rundown 2/1: 2017 State Tax Debates Getting Real

• By ITEP Staff

This week’s Rundown brings news of tax cuts passed in Arkansas and advanced in Idaho, proposals to exempt feminine hygiene products from sales taxes in Nevada and Michigan, revenue shortfalls forcing tough choices in Louisiana and Maine, and more governors’ state of the state addresses and budget proposals setting the stage for yet more tax […]

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State Tax & Revenue Information

• By ITEP Staff

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 Revenue – Tax Incentives for Industry Alabama Legislative Fiscal Office Alaska Alaska Department of Revenue – Tax Division Alaska Office of Management & Budget Alaska […]

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What to Watch in the States Series: Tax Policy 2017

• By Lisa Christensen Gee

Over the next few weeks we will be blogging about what we’re watching in state tax policy during 2017 legislative sessions. In this “What to Watch in the States” series, we will look at the following: State responses to short- and long-term revenue deficits Boosting funding for infrastructure, though sometimes at the expense of other […]

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Fairness Matters: A Chart Book on Who Pays State and Local Taxes

• By Carl Davis, Meg Wiehe

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…

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State Estate and Inheritance Taxes

• By Dylan Grundman O'Neill, Meg Wiehe

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…

Denver Post: CDOT to test taxing drivers by the mile instead of at the pump

November 14, 2016

“Carl Davis, research director at the Washington, D.C.-based Institute on Taxation and Economic Policy, said it’s true that state governments will have to find alternate ways of generating revenues for road projects as more cars go hybrid and electric. And he lauds Colorado, Oregon and California for testing the per-mile tax concept for the day […]

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State Tax Subsidies for Private K-12 Education

• By Carl Davis

This report explains the workings, and problems, with state-level tax subsidies for private K-12 education. It also discusses how the Internal Revenue Service (IRS) has exacerbated some of these problems by allowing taxpayers to claim federal charitable deductions even on private school contributions that were not truly charitable in nature. Finally, an appendix to this report provides additional detail on the specific K-12 private school tax subsidies made available by each state.

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State Tax Codes as Poverty Fighting Tools

• By Aidan Davis, Meg Wiehe

Despite this unlevel playing field states create for their poorest residents through existing policies, many state policymakers have proposed (and in some cases enacted) tax increases on the poor under the guise of "tax reform," often to finance tax cuts for their wealthiest residents and profitable corporations.

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Rewarding Work Through State Earned Income Tax Credits

• By Aidan Davis, Lisa Christensen Gee, Meg Wiehe

The Earned Income Tax Credit (EITC) is a policy designed to bolster the earnings of low-wage workers and offset some of the taxes they pay, providing the opportunity for struggling families to step up and out of poverty toward meaningful economic security. The federal EITC has kept millions of Americans out of poverty since its enactment in the mid-1970s. Over the past several decades, the effectiveness of the EITC has been magnified as many states…

Eugene Weekly: Make America English Again

June 10, 2016

“According to a study titled, “Undocumented Immigrants State and Local Tax Contributions,” by the Institute on Taxation and Economic Policy, undocumented immigrants contribute over $11 billion annually in state and local taxes.” Read more

The Seattle Times: Oregonians test taxing by the mile, not gallon

May 23, 2016

“New, more fuel-efficient cars have eaten into gas tax revenue. Furthermore, many gas tax rates — including Oregon’s 30-cent levy — have not kept up with inflation. In Oregon, the effective tax rate will fall to less than 24 cents per gallon in inflation-adjusted terms within 10 years, according to the Institute on Taxation and […]

Politico: Wyden takes aim

April 28, 2016

“WHERE OREGON AND WASHINGTON (STATE) DIVERGE: The Seattle Times has a nice primer on how differently the states of Portlandia and grunge rely on taxes. Washington, for instance, collects about four out of every five dollars from a sales tax, the fifth highest in the nation. Oregon, on the other hand, gets a higher percentage […]

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Higher Education Income Tax Deductions and Credits in the States

• By Carl Davis

Read full report in PDF Download detailed appendix with state-by-state information on deductions and credits (Excel) Every state levying a personal income tax offers at least one deduction or credit designed to defray the cost of higher education. In theory, these policies help families cope with rising tuition prices by incentivizing college savings or partially […]

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Undocumented Immigrants’ State & Local Tax Contributions (2016)

• By Lisa Christensen Gee, Meg Wiehe

This report was updated in March 2017 Read as a PDF. (Includes Full Appendix of State-by-State Data) Report Landing Page Public debates over federal immigration reform often suffer from insufficient and inaccurate information about the tax contributions of undocumented immigrants particularly at the state level. The truth is that undocumented immigrants living in the United […]

American Press: Lawmakers examine income tax

February 22, 2016

“Three identical measures would allow voters to decide whether they want to eliminate the federal income tax deduction that is allowed on state income tax forms. The deduction is in the constitution. The change would raise $748 million annually, and the vote to decide the issue would take place Nov. 8. Only three states — […]