Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

brief   June 16, 2026

The Impact of Proposed New Tax Credit Restrictions for Immigrant Filers: An Analysis of the DACA Recipient Population

We find that 337,000 people in households with at least one DACA recipient will suffer financial harm, and that nearly two-thirds (66 percent) of the impacted individuals are U.S. citizens.

brief   June 16, 2026

The Impact of Proposed New Tax Credit Restrictions for Immigrant Filers: An Analysis of State EITCs

Immigrants and their families in as many as 30 states are at risk of seeing their state tax credits such as the Earned Income Tax Credit (EITC) and Child Tax Credit (CTC) reduced unless state lawmakers act.

brief   May 20, 2026

The ‘Black Women Best’ Framework: An Innovative Method for Showing How Inheritance Taxes Affect the Racial Wealth Gap

The approach posits that if policies improve the economic wellbeing of Black women, they will benefit the broader economic health of the rest of the population.

report   May 18, 2026

Tax the Rich, Fund Our Communities: Local Options for Progressive Revenue

The task for local elected officials in this moment is therefore clear: use available tools to make the wealthy pay their fair share to fund the essential public goods that allow our communities to live safe, healthy, and thriving lives.

report   May 13, 2026

A Resilient Framework for Corporate Tax Reform

The next time Congress is serious about making the wealthiest pay their fair share in federal taxes, they will need to make three key changes to the federal corporate income tax so that it applies effectively to all the businesses that generate their income.

report   May 7, 2026

Taxing Advertising Would Modernize State Sales Tax Bases for the Information Age

Most states questionably exempt advertising from sales taxes. States that extend their sales taxes to advertising and/or enact an excise tax stand to raise billions in revenue while correcting a structural bias in their tax codes that implicitly subsidizes some of the most profitable corporations in human history.

report   April 30, 2026

New EITC Proposal Would Help Families Dealing with Rising Costs

A new proposal in Congress to expand the Earned Income Tax Credit (EITC) would help families with the costs of raising children. The Working Parents Tax Relief Act is one of the latest approaches to help working-class families deal with an ongoing affordability crisis.

brief   April 21, 2026

The Next Illegal, Costly Tax Cut for the Rich: Indexing Capital Gains

Proposals to index taxes on capital gains for inflation would overwhelmingly benefit the richest 1 percent and increase the deficit by nearly $1 trillion over a decade.

brief   April 20, 2026

While States Debate New Trump Tax Changes, Equity Must Be at the Core

States continue to debate whether and how to link their state tax codes to the 2025 federal tax law. This is not just a technical debate.

report   April 14, 2026

At Least 88 Profitable U.S. Corporations Paid Zero Federal Income Tax in 2025

At least 88 of the largest corporations in America paid $0 in federal income tax for 2025. Corporate tax avoidance has increased at least in part due to President Trump’s “One Big Beautiful Bill Act” and the 2017 Tax Cuts and Jobs Act.

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