Recent Work by ITEP

Investing in a Joint Future: Harnessing State Tax Codes

January 10, 2022 • By Aidan Davis

Rather than resorting to tax cuts, which can eventually create revenue shortfalls, lawmakers should determine whether they have adequately invested in people and communities. There are better ways to leverage tax systems to help those who need it most.

The Pendulum Is Swinging Toward Tax Justice

January 5, 2022 • By ITEP Staff, Jenice Robinson, Kamolika Das

Tax justice is deeply connected to the movements for equality and racial justice. Progressive tax policy can ensure more of us share in the prosperous economy that our collective tax dollars make possible. It can mitigate economic disparities by class and race. And it can make sure the government has the resources it needs to function for all of us. 

State Rundown 1/5: New Year, Same Old Playbook

January 5, 2022 • By ITEP Staff

The new year often brings with it a reinvigorated commitment to new goals and a fresh perspective on how to accomplish them, but it seems like lawmakers in states around the country are giving up already...

Why Treasury’s Pending Race-Based Analysis of Stimulus Payments is Important

December 21, 2021 • By Emma Sifre

One important data inadequacy is the lack of demographic information in tax data. While the IRS data offers rich data on taxpayer income, it does not collect information on important demographic characteristics like race and ethnicity. This presents a challenge for researchers interested in the racialized impacts of the U.S. tax system and has prompted many researchers and organizations to advocate for public-use tax data that is disaggregated by race and ethnicity.

Pandemic Policies Demonstrate Government Can Address Widening Economic Inequality If Policymakers So Choose

December 17, 2021 • By ITEP Staff, Jenice Robinson, Joe Hughes

We are surrounded by evidence that economic inequality is spinning out of control, yet we also see straightforward examples of how government can stop the downward spiral should it choose to do so. The Build Back Better Act, which invests in communities and ensures the wealthy and corporations pay their fair share, is one such example. Congress should pass it.  

State Rundown 12/15: Making Our State Tax Naughty or Nice List & Checking it Twice

December 15, 2021 • By ITEP Staff

As the holiday season kicks into full gear, we’re putting the finishing touches on our State Tax Naughty or Nice list, and it looks like some late entrants are making a good case to be included...

ITEP Data on Child Tax Credit and Earned Income Tax Credit Provisions Before Congress

December 14, 2021 • By Steve Wamhoff

Congress expanded the Child Tax Credit (CTC) and Earned Income Tax Credit (EITC) for 2021 as part of the American Rescue Plan Act (ARP). The additional benefits that millions of families and workers received under that law will end this month if Congress does not act soon. The CTC expansion boosted the annual tax credit […]

Resources on the Build Back Better Agenda

December 12, 2021 • By ITEP Staff

President Biden’s American Families Plan (AFP) would use personal income tax increases on very well-off individuals to finance investments in people—in childcare, education, higher education, reducing child poverty, and other related measures. The following analyses provide more information about the revenue proposals in the AFP.

Tax Credits in Build Back Better Support Millions of Families

December 9, 2021 • By ITEP Staff

The EITC and CTC are proven poverty-fighting tools. The monthly CTC payments alone kept 3.6 million people out of poverty in October. This policy success is worth repeating.

Latest Proposal from Senate Democrats Would Bar the Rich from SALT Cap Relief

December 7, 2021 • By Steve Wamhoff

Richest taxpayers would receive $0 benefit under new compromise compared with 51 percent of the benefit of House-passed SALT provision  DOWNLOAD NATIONAL AND STATE-BY-STATE ESTIMATES  In the latest chapter of the saga over SALT, some Senate Democrats are discussing a new compromise that would amend the House-passed provision providing relief from the SALT cap to […]