Personal Income Taxes
ITEP Testimony on HB 1960 Proposed Income Tax Reform
April 5, 2006 • By ITEP Staff
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. In particular, my testimony will discuss the impact of this bill on the overall fairness of Missouri’s tax system. This bill would make the overall tax structure more equitable and […]
ITEP Testimony Bill 16-35 Proposed Income Tax Changes
March 14, 2005 • By ITEP Staff
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 tax system less unfair by reducing the income tax on low- and middle-income D.C. residents. Second, it would reduce the revenues available to fund public services by about $86 million […]
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 […]
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 […]
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 […]
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 […]
The personal income tax is typically the fairest revenue source relied on by federal and state governments. A properly structured personal income tax could offer an important boost in progressivity to what are otherwise overwhelmingly regressive state tax structures.
Forty-one states and the District of Columbia levy broad-based personal income taxes. ITEP’s personal income tax resources provide both general and state-specific information about the impact as well as the mechanics and merits of personal income taxes.
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