Institute on Taxation and Economic Policy

Publication Search Results

report   January 8, 2010

Five Reasons to Preserve Maryland’s “Millionaires’ Tax”

In 2008, to compensate for the anticipated loss of revenue due to the repeal of a law subjecting the provision of computer services to the state’s sales tax, Maryland enacted…
report   November 18, 2009

Who Pays? A Distributional Analysis of the Tax Systems in All 50 States 3rd Edition

Who Pays? is a comprehensive analysis of state and local tax systems in all fifty states. The study, released on November 18, 2009, shows that on average, state and local…
report   October 19, 2009

A Progressive Strategy for Meeting Illinois’ Current and Future Revenue Needs

Over the course of the past year, Illinois’ personal income tax has received a great deal of attention. In March, Governor Pat Quinn put forward a plan to raise the…
report   September 29, 2009

Where Have All of Maryland’s Millionaires Gone?

A more thorough examination of preliminary tax return data for 2007 and 2008 suggests that, while Maryland millionaires may have moved, their most likely destination was a different income group.…
report   August 7, 2009

Recent Assertions about State Tax Increases Don’t Hold Much Water [Revised Aug 7, 2009]

A more careful examination of Internal Revenue Service (IRS) data for the period from 1997 to 2006 reveals a far different picture, however. They show that the number of “rich”…
report   July 9, 2009

Testimony before the Maryland Business Tax Commission

Consequently, combined reporting represents the most comprehensive option available to states seeking to halt the erosion of their corporate tax bases and to curtail corporate tax avoidance. It ensures that…
report   June 15, 2009

Serious Problems, Stark Choices

Kentucky’s tax system currently faces two serious problems. The first – and most immediate – is that Kentucky’s tax system is insufficient, as it fails to produce enough revenue to…
report   May 28, 2009

Kentucky Forward Press Conference – ITEP Statement on Progressive Tax Reform

As Kentucky grapples with the news of a potential $1 billion budget shortfall, there are good reasons for state lawmakers to turn to progressive tax reform instead of resorting to…
report   May 21, 2009

ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform

The stated purpose of this hearing is to evaluate the impact of New York’s business taxes on equity and economic growth. These are laudable concerns: the most basic questions to…
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