Recent Work by ITEP

Low Tax for Whom?: Tennessee is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

Annual data from the U.S. Census Bureau appear to lend support to Tennessee's reputation as a "low tax state," ranking it 50th 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 Tennessee's tax system very differently. In particular, the poorest 20 percent of Tennessee residents pay significantly more of their income (10.9 percent) in state and local taxes than any other group in the state. For low-income families, Tennessee is far from being a low tax state.2 In fact,…

Low Tax for Whom?: South Dakota is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

Annual data from the U.S. Census Bureau appear to lend support to South Dakota's reputation as a "low tax state," ranking it 51st nationally in taxes collected as a share of personal income, the lowest overall tax state.1 But focusing on the state's overall tax revenues has led many observers to overlook the fact that different taxpayers experience South Dakota's tax system very differently. In particular, the poorest 20 percent of South Dakota residents pay significantly more of their income (11.3 percent) in state and local taxes than any other group in the state. For low-income families, South Dakota is…

Low Tax for Whom?: Washington is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

Annual data from the U.S. Census Bureau appear to lend support to Washington's reputation as a "low tax state," ranking it 36th 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 Washington's tax system very differently. In particular, the poorest 20 percent of Washington residents pay significantly more of their income (16.8 percent) in state and local taxes than any other group in the state. For low-income families, Washington is far from being a low tax state.2 In fact,…

Low Tax for Whom?: Florida is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

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,…

Low Tax for Whom?: Texas is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

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,…

Low Tax for Whom?: Arizona is a “Low Tax State” Overall, But Not for Families Living in Poverty

September 17, 2015 • By Meg Wiehe

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,…

H&R Block Uses Corporate Lobbying Might to Make Sure Poor People Use Its Services

September 3, 2015 • By Jenice Robinson

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 business practices that line the pockets of corporate executives and shareholders at the expense of ordinary working people. Perhaps this is why H&R Block and Intuit quietly lobbied for a […]

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

July 22, 2015 • By Lisa Christensen Gee

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.

Pay-Per-Mile Tax is Only a Partial Fix

June 24, 2015 • By Carl Davis

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 travel on the nation’s roads.  This “vehicle miles traveled tax” (VMT tax) could either supplement or replace the existing gas tax as the primary method of funding transportation infrastructure. To […]

Testimony: Adding Sustainability to the Highway Trust Fund

June 17, 2015 • By Carl Davis

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.