Recent Work by ITEP

Analysis of Virginia Tuition Tax Credit Proposal

February 15, 2000 • By ITEP Staff

The Institute on Taxation and Economic Policy (ITEP) has analyzed the proposed “Virginia Children’s Educational Opportunity Act 2000” (H.B. 68 and S.B. 336), to measure the effects of the bill’s proposed tuition subsidies on Virginia families with children by income group. H.B. 68 and S.B. 336 would provide Virginia parents with children in kindergarten though […]

A Plan for Progressive Tax Reform in Alabama

January 15, 2000 • By ITEP Staff

In 1996, the Institute on Taxation and Economic Policy released a report entitled Who Pays? A Distributional Analysis of the Tax Systems in All 50 States.1 One of the findings of the study was that in 1995, Alabama had a regressive tax structure— that middle- and low-income Alabamians paid a higher share of income in […]

High Income Tax States Have Strong Economies

December 2, 1999 • By ITEP Staff

The Institute on Taxation and Economic Policy today released an analysis showing that states with high income tax burdens have experienced more rapid economic growth than states with low income tax burdens during the past two decades. The ITEP report, released in response to a recent Cato Institute analysis of the impact of a Tennessee […]

Analysis of Tennessee Tax Reform Proposals

November 17, 1999 • By ITEP Staff

Tennessee’s state legislature is currently considering several proposals for increasing state tax revenues to cover newly emerging budget deficits. The following analysis compares the distributional effects of two proposals that would create broadbased income taxes in Tennessee. Read the Full Report (PDF)

Behind the Numbers: ITEP Analysis of NTU Tax Study

October 26, 1999 • By ITEP Staff

A recent report by the National Taxpayers Union (NTU) tries to make the case that adoption of an income tax in Tennessee would stunt the growth of the state’s economy and cause a sharp rise in state government outlays. NTU’s arguments, however, are unpersuasive. Read the Full Report (PDF)

Behind the Numbers: ITEP Analysis of NTU Tax Study

October 26, 1999 • By ITEP Staff

A recent report by the National Taxpayers Union (NTU) tries to make the case that adoption of an income tax in New Hampshire would stunt the growth of the state’s economy and cause a sharp rise in state government outlays. NTU’s arguments, however, are unpersuasive. Read the Full Report (PDF)

ITEP Testimony on Proposed Rhode Island Tax Changes Before the Rhode Island Senate Select Committee

October 7, 1999 • By ITEP Staff

The proposal being considered, to create an alternative flat-rate income tax of 5.75 percent of Federal Adjusted Gross Income, with an exclusion for capital gains income for assets held more than five years, would be a significant tax cut targeted exclusively to the wealthiest people in Rhode Island. Ninety-eight percent of the benefits of this […]

ITEP Testimony on Kentucky’s Tax System

September 1, 1999 • By ITEP Staff

First, is Kentucky a low or high tax state? The best measure of overall tax level, in my view, is taxes as a share of personal income. By that measure Kentucky is close to the national average. Because there are many other states also close to the national average, Kentucky’s rank among the states goes […]

An Analysis of SB 535’s Proposed Corporate and Personal Capital Gains Tax Cut

June 15, 1999 • By ITEP Staff

In recent years, the tax treatment of capital gains income has been one of the most hotly contested issues in federal tax policy. This debate has recently spilled over onto the state level in Oregon with the consideration of SB 535. Oregon’s personal income tax currently subjects capital gains to the same graduated rate structure […]

The Consequences of Increasing Oregon’s Deduction for Federal Income Taxes Paid

May 15, 1999 • By ITEP Staff

Oregonians will soon be considering whether to allow taxpayers to deduct more of their federal income taxes from the Oregon personal income tax. Under current law, Oregon taxpayers can deduct up to $3,000 of federal personal income tax on their Oregon tax returns. One proposed change pending before the Legislative Assembly would increase this limit […]