Recent Work by ITEP
In recent months, lawmakers in a number of states have suggested that a particular type of sales tax, called the value-added tax or VAT, might be a cure-all for state budgetary problems. Although Michigan is the only state that currently relies on a VAT as a major revenue source, several other states have recently considered implementing this type of tax. This policy brief evaluates the case for (and against) implementing a VAT at the state level.
Corporate income taxes are in decline. Corporate tax revenues represent a smaller piece of the federal and state tax pie than at almost any time since World War II. While it is possible to diagnose some of the reasons for this decline on the federal level, very little public information is available to help policymakers evaluate the health of the corporate taxes collected by state governments. For this reason, some policymakers have called for better public disclosure of how much the biggest corporations are paying in state taxes. This policy brief evaluates arguments in favor of (and against) requiring detailed…
Does Personal Income Tax Progressivity Inhibit Economic Growth?
April 15, 2004 • By ITEP Staff
What is the relationship between income tax burdens and state economic growth? A December 2003 study by the Oklahoma Council of Public Affairs (OCPA), titled Income Tax Progressivity in Oklahoma: Hindering Economic Growth, Variating State Revenue, attempts to weigh in on this issue. The authors of the report claim that Oklahoma’s personal income tax is […]
The Distributional Impact of SB 1374’s Personal Income Tax Changes
March 30, 2004 • By ITEP Staff
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of taxable income. This rate structure is applied to a tax base that starts with federal adjusted gross income, but allows a variety of special deductions and exemptions that allow some Missourians to reduce […]
My testimony today focuses on two revenue-raising tax bills introduced in the Maryland House of Delegates: HB 1061, the “Millionaire’s Tax Surcharge,” and HB 1306, the “Maryland Progressive Income Tax Reform Act of 2004.” In particular, my testimony will discuss the impact of each bill on the fairness of the Maryland tax system, and will […]
Tax Options for Arkansas: Funding Education After the Lake View Case
July 15, 2003 • By ITEP Staff
The purpose of this study is to analyze the implications of the Lake View case for the future of financing public education in Arkansas. The study has three broad goals: First, the report provides a detailed menu of revenue- raising options that could be used to meet the Lake View spending mandates. Second, the report […]
Simplicity is generally seen as a virtue in tax systems. The National Council of State Legislatures argues that a properly functioning tax system should “facilitate taxpayer compliance by avoiding a maze of taxes, forms and filing requirements.”1 Iowa Governor Tom Vilsack has echoed this sentiment, calling for a move to a “postcard” income tax in […]
The Impact of Imposing a “Flat Tax” on Missouri Personal Income
January 28, 2003 • By ITEP Staff
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a tax base that starts with federal adjusted gross income, but allows a series of special deductions and exemptions that allow some Missourians to reduce their […]
Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
January 15, 2003 • By ITEP Staff
State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to grow—and these problems will probably get even worse in the upcoming year. As state and local governments are forced to make hard decisions about how […]
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ITEP in the News
AP News: Ohio Budget Bill With Browns Stadium Funding, LGBTQ+ Restrictions Heads to Gov. Mike DeWine
CNBC: How the Republican Megabill Targets Immigrant Finances
The Wall Street Journal: The Tax Bill Would Deliver a Big Win for Private Schools – and Investors
USA Today: Trump Orders ICE to Expand Efforts in NYC, LA, Chicago: See How Many Immigrants Live in Major Metros
WHYY News: ‘Every dollar counts’: Critics Say Plan to Increase Fees, Taxes and Tolls Will Disproportionately Hurt Poor Delawareans
ITEP Work in Action
NC Budget & Tax Center: It’s Time for a Millionaire’s Tax in North Carolina
Nebraska Legislature: Poverty Elimination Action Plan
Video: ITEP's Amy Hanauer Discusses 2025 Tax Bill on Power at Work Blogcast
League of Women Voters: What's Happening with Medicaid, Tax Cuts, and Budget Bills?
EdTrust: The Great American Heist: Taxing Education, Not Billionaires or Corporations
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