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report
April 5, 2006
ITEP Testimony on HB 1960 Proposed Income Tax Reform
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 1960, which concerns reforming the state’s individual income tax structure.… -
report
April 15, 2005
Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system.… -
report
March 14, 2005
ITEP Testimony Bill 16-35 Proposed Income Tax Changes
ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s… -
report
March 9, 2005
ITEP Testimony on SB 403 and SB 748 - Combined Reporting & Corporate Minimum Tax
My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two… -
report
February 15, 2005
State Corporate Income Taxes 2001-2003
Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look… -
report
December 14, 2004
The Impact of the Tennessee Tax Structure Study Commission's Tax Reform Recommendations on Tax Fairness
Tennessee’s tax system is regressive, requiring low- and middle-income families to pay more of their income in tax than wealthier Tennesseans. A tax reform plan… -
report
September 15, 2004
Corporate Income Taxes in the Bush Years
This study details which companies have benefitted the most from the decline in corporate taxes over the past three years, and which have been less… -
report
September 15, 2004
The Effects of Replacing Most Federal Taxes with a National Sales Tax
Recently, there has been renewed discussion of the possibility of replacing most federal taxes with a national retail sales tax. Such an idea was broached… -
report
August 17, 2004
The Impact of the Ron Sims Tax Plan on Washington Tax Fairness
Washington’s tax system is regressive, requiring low- and middle-income families to pay far more of their income in tax than wealthier Washingtonians. A tax reform… -
brief
July 1, 2004
A Primer on State Rainy Day Funds
In recent years, most state governments have experienced painful budget deficits. Many states have reacted to these shortfalls by cutting spending or increasing taxes. Almost all states now have a third option that can help postpone these painful decisions: using a rainy day fund (RDF). Like a savings account, an RDF sets aside surplus revenue during periods of economic growth for use in times of budget shortfalls. This policy brief takes a closer look at how rainy day funds can help states through difficult fiscal times, and assesses options for improving the adequacy of these funds.
