Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

report   April 6, 2026

Year One of Trump-Republican Tax Policy: The Consequences

President Trump has dramatically increased tariff taxes, enacted large tax cuts that primarily benefit the wealthy and corporations, dramatically curtailed IRS enforcement, and issued legally problematic regulations.

brief   March 31, 2026

South Carolina’s Expensive, Regressive Tax Law Will Eliminate State’s Income Tax

South Carolina signed into law a regressive tax cut that will disproportionately benefit the state’s highest-income residents while simultaneously jeopardizing the state’s ability to pay for basic public services in the years to come.

brief   March 30, 2026

Travelers’ Checks: How to Tax Tourists in States and Localities

Taxing tourists is a relatively efficient way to ensure that visitors are paying a share of essential government services. Places with a modest number of tourists should limit general sales tax rates to minimize the effect on the full-time population. Places with higher proportions of tourists may have higher sales tax rates to better capture the economic behavior of tourists.

brief   March 23, 2026

These States Are Most Impacted by the Spike in Gas Prices

The recent spike in gasoline prices is on pace to cost American drivers an extra $9.4 billion per month. Gas prices are up dramatically across the country, but the South has been hit hardest and is on pace to pay $4.2 billion more per month.

brief   March 17, 2026

How Four Big Pro-Trump Tech Companies Avoided Taxes

The leaders of Alphabet, Amazon, Meta, and Tesla publicly supported Trump to ensure the most favorable corporate tax policies possible. And Trump delivered for them, both in his 2017 tax bill and again in 2025 with the so-called One Big Beautiful Bill Act.

brief   March 12, 2026

Analysis of Sen. Chris Van Hollen’s Approach to Tax Policy

Sen. Chris Van Hollen has recently introduced the Working Americans’ Tax Cut Act, which offers a generous middle-class tax cut paid for with a new tax on millionaires.

report   March 10, 2026

The Child Tax Credit Leaves Out Millions of Children in 2026. There Are Better Alternatives.

The 2025 Trump tax law slightly increased the Child Tax Credit in a way that benefits virtually none of the children who most need help.

brief   February 23, 2026

State-by-State Estimates of the First Year of Trump’s Tax Policies: All But the Richest Americans Face Higher Taxes

As a result of the tax policies approved by President Trump and the Republican majority in Congress, all but the richest Americans are paying higher taxes on average in 2026 than they did last year.

brief   February 19, 2026

It’s Time for States to Jettison Nonsensical FDDEI Deductions

FDDEI deductions should be repealed for policy reasons alone as they do not serve a legitimate purpose at the state level.

brief   February 17, 2026

Michigan Ballot Proposal Would Boost Public Education While Creating a Fairer Tax System

A new proposal in Michigan would create a 5-percentage point surcharge on top earners with taxable incomes over $1 million for joint filers and $500,000 for single filers. This would raise about $1.7 billion a year, which would be used for public education priorities.

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