Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

brief   July 21, 2026

The Changing Landscape of State Tax Rates

Many states have repeatedly cut top personal and corporate income tax rates in recent years, sometimes while approving increased sales tax rates to push tax systems in a more regressive direction. Other states, however, have charted a very different course and have moved to increase taxes on higher income households to fund public services.

report   July 16, 2026

Congress Should Reject Proposed Tax Breaks for Crypto

Crypto provides no clear benefit and instead harms society in several ways. Even if crypto was useful in some way that outweighed the harms it causes, there is no reason to make exceptions that treat it more generously than other types of assets or transactions.

brief   July 15, 2026

Ineffective Sales Tax Holidays Miss the Mark

Twenty states have sales tax holidays in 2026. These sales tax holidays will cost states and localities nearly $600 million in lost revenue this year, and they’re poorly targeted and too temporary to meaningfully change the regressive nature of a state’s tax system.

brief   July 14, 2026

Missouri’s Amendment 5 Would Cut Taxes for the Rich and Raise Taxes on Seniors and the Middle Class

On August 4, Missouri voters will vote on whether to increase taxes on the middle class and seniors to fund tax cuts for the richest households in the state.

report   July 1, 2026

State-by-State Tax Expenditure Reports

Below is a list of tax expenditure reports published in the states.

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.

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