Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

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.

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.

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