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report
April 15, 2007
Combined Reporting - How Does Your State Stack Up?
Over the past few years, a number of states, seeking to address longstanding flaws in their corporate income taxes and significant declines in the revenue… -
report
March 20, 2007
ITEP Testimony on Tax Reform Bill HB750 in Illinois
My testimony today focuses on the revenue-raising tax reform bill, House Bill 750 and Illinois’ current tax structure. In particular, my testimony will discuss the… -
report
March 9, 2007
ITEP Testimony on Nebraska EITC Expansion
My testimony focuses on Legislative Bill 683, which would expand the Nebraska Earned Income Tax Credit (EITC). In particular, my testimony will discuss the impact… -
brief
March 1, 2007
Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?
States currently face a number of fiscal challenges, ranging from unresolved structural deficit, to underlying flaws in their existing tax systems, to the demands posed by ambitious initiatives such as improved access to health care. In response, some policymakers are casting about for new alternatives for generating revenue that do not seem to require visible or difficult changes in law. One such alternative that has gained in popularity in the past few years is a broad-based gross receipts tax.
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report
February 28, 2007
ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland
My testimony today examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and… -
report
January 30, 2007
ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 444, which concerns excluding Social Security Benefits from the Missouri’s… -
report
January 17, 2007
Dollars and Cents - Bringing Nebraska's Tax System Into the 21st Century (Powerpoint)
Goals of the Workshop • What makes a good state tax system?• How does Nebraska’s tax system (and those of other states) fall short?• Options… -
report
December 15, 2006
Why Large Corporations Can Do Business in Your State Tax-Free - The "Substantial Nexus" Test
The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will… -
report
December 12, 2006
How Will the 2006 Special Session Affect Louisiana Tax Fairness?
Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special… -
report
July 15, 2006
Analysis of Proposed Capital Gains Tax Cut
The Ohio legislature is considering a proposal to scrap the current Ohio rule that taxes capital gains (profits from selling stock, investment real estate, etc.)…