Publication Search Results
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February 26, 2010
Evaluating Special Session Revenue-Raising Options
In a special legislative session starting March 1, the New Mexico Legislature will consider a variety of revenue-raising options to close the state’s budget deficit. Some of the options under…
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February 9, 2010
Determining the Statewide Sales Tax Rate Under SJR 29 and HJR 56
Senate Joint Resolution 29 and House Joint Resolution 56 are currently being debated in the Missouri Legislature. The proposals would place a constitutional amendment on the ballot to dramatically change…
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January 28, 2010
Testimony on SJR 29: Income Tax Repeal
In evaluating SJR 29, policymakers should have a clear understanding of how broad the tax base could actually be under such a plan, what the tax rate would actually have…
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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…
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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…
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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…
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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.…
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August 24, 2009
Perspective on Arizona’s Tax Structure – Past, Present, and Future (PowerPoint)
Download the Powerpoint Presentation
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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”…
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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…
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