Recent Work by ITEP

Options for Income Tax Simplification in Iowa

March 15, 2003 • By ITEP Staff

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 […]

Distributional Impact of Alaska Tax Options (PowerPoint)

October 5, 2002 • By ITEP Staff

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NEW HAMPSHIRE: Impact of Options for Reforming New Hampshire’s Tax System (PowerPoint)

August 20, 2002 • By ITEP Staff

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Balancing Act: Tax Reform Options for Illinois

February 15, 2002 • By ITEP Staff

The current fiscal shortfall represents a shortterm challenge to Illinois lawmakers—but it also provides an opportunity for lawmakers to craft tax reform solutions that will ensure the longterm solvency of Illinois state and local governments. We hope this report will prove useful to both the policy makers and the citizens of Illinois as they seek […]

Analysis of the Distributional Impact of HB 577 and HB 578

April 11, 2001 • By ITEP Staff

In April of 2001, Alabama legislators considered a pair of bills, HB 577 and HB 578, designed to modify the state’s personal income tax structure by creating a state Earned Income Tax Credit while increasing the state’s standard deduction and personal exemption. The bills also would have eliminated a deduction for federal personal income taxes […]

“Further Evidence” on the Linkage Between Income Taxes and Economic Growth?

October 13, 2000 • By ITEP Staff

Examining economic growth rates before and after a single policy change without attempting to control for other causal factors is not an exercise which should be taken seriously. The impact of tax law changes on economic growth is, rightly, a topic of great interest. But Dye’s analyses add precisely nothing to our understanding of the […]

How Would Expanding Oregon’s Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?

October 5, 2000 • By ITEP Staff

Oregon is one of nine states that currently allow taxpayers to claim federal income taxes paid as a deduction on personal income tax forms. Under current law, Oregon taxpayers can deduct up to $3,000 of federal personal income tax on their Oregon tax returns. This analysis assesses the impact of two possible changes to the […]

ITEP Testimony Before Virginia Tax Reform Commission

July 10, 2000 • By ITEP Staff

The Commission on Virginia’s State and Local Tax Structure for the 21st Century has an opportunity to offer a vision for equitable and sensible reform. Equity, simplicity and the interaction of the state’s tax system with the federal tax system should be critical components of this vision. Read the Full Report (PDF)