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report
September 17, 2015
Low Tax for Whom?: Florida is a "Low Tax State" Overall, But Not for Families Living in Poverty
Annual data from the U.S. Census Bureau appear to lend support to Florida’s reputation as a “low tax state,” ranking it 48th nationally in taxes collected as a share of personal income.1 But focusing on the state’s overall tax revenues has led many observers to overlook the fact that different taxpayers experience Florida’s tax system very differently. In particular, the poorest 20 percent of Florida residents pay significantly more of their income (12.9 percent) in state and local taxes than any other group in the state. For low-income families, Florida is far from being a low tax state.2 In fact, only three states tax their poorest residents more heavily than Florida.
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report
September 17, 2015
Low Tax for Whom?: Texas is a "Low Tax State" Overall, But Not for Families Living in Poverty
Annual data from the U.S. Census Bureau appear to lend support to Texas’ reputation as a “low tax state,” ranking it 39th nationally in taxes collected as a share of personal income.1 But focusing on the state’s overall tax revenues has led many observers to overlook the fact that different taxpayers experience Texas’ tax system very differently. In particular, the poorest 20 percent of Texans pay significantly more of their income (12.5 percent) in state and local taxes than any other group in the state. 2 For low-income families, Texas is far from being a low tax state. In fact, only six states tax their poorest residents more heavily than Texas.
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report
September 17, 2015
Low Tax for Whom?: Arizona is a "Low Tax State" Overall, But Not for Families Living in Poverty
Annual data from the U.S. Census Bureau appears to lend support to Arizona’s reputation as a “low tax state,” ranking it 37th nationally in taxes collected as a share of personal income.1 But focusing on the state’s overall tax revenues has led many observers to overlook the fact that different taxpayers experience Arizona’s tax system very differently. In particular, the poorest 20 percent of Arizona residents pay significantly more of their income (12.5 percent) in state and local taxes than any other group in the state.2 For low-income families, Arizona is far from being a low tax state. In fact, only four states tax their poorest residents more heavily than Arizona.
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blog
September 3, 2015
H&R Block Uses Corporate Lobbying Might to Make Sure Poor People Use Its Services
Public outrage over the financial crisis may have subsided in recent years, but the lasting legacy is a nation that remains acutely aware of exploitative… -
brief
July 22, 2015
Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform
Lawmakers in many states have enacted “sales tax holidays” (at least 17 states will hold them in 2015), to provide a temporary break on paying the tax on purchases of clothing, computers and other items. While these holidays may seem to lessen the regressive impacts of the sales tax, their benefits are minimal. This policy brief examines the many problems associated with sales tax holidays and concludes that they have more political than policy benefits.
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brief
June 24, 2015
Pay-Per-Mile Tax is Only a Partial Fix
Read this report in PDF form Introduction For years, academics and transportation experts have been discussing the possibility of taxing drivers for each mile they… -
report
June 17, 2015
Testimony: Adding Sustainability to the Highway Trust Fund
The federal Highway Trust Fund (HTF) is the single most important mechanism for funding maintenance and improvements to the nation’s transportation infrastructure. Absent Congressional action, however, the HTF will face insolvency at the end of July. Unfortunately, despite the critical importance of infrastructure to the U.S. economy, the condition of the HTF has been allowed to deteriorate to the point that imminent insolvency has become entirely normal.
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report
May 6, 2015
Issues with Taxing Marijuana at the State Level
Read as a PDF. Table of Contents Introduction Why Tax Marijuana? Designing a State Tax on Marijuana How Much Revenue Would Marijuana Legalization Generate for… -
report
April 15, 2015
Undocumented Immigrants' State & Local Tax Contributions (2015)
This report was updated February 2016 Read as a PDF. (Includes Full Appendix of State-by-State Data) Report Landing Page In the public debates over federal immigration… -
brief
March 23, 2015
State Tax Preferences for Elderly Taxpayers
State governments provide a wide array of tax breaks for their elderly residents. Almost every state that levies an income tax now allows some form of income tax exemption or credit for citizens over age 65 that is unavailable to non-elderly taxpayers. And most states provide special property tax breaks to the elderly. Unfortunately, too many of these breaks are poorly-targeted, unsustainable, and unfair. This policy brief surveys federal and state approaches to reducing taxes for older adults and suggests options for designing less costly and better targeted tax breaks for elderly taxpayers.