Institute on Taxation and Economic Policy

Publication Search Results

report   November 7, 2007

ITEP Testimony on Governor’s Plan: Expanding the Sales Tax

My testimony today focuses on the sales tax legislation included in the Tax Reform Act of 2007. In particular, my testimony will discuss the impact of the bill’s expansion of…
report   November 1, 2007

ITEP Testimony on Governor’s Plan: Improving the Income Tax

My testimony today focuses on the proposed changes to Maryland’s personal income tax put forward by Governor O’Malley and the impact that those changes would have on Marylanders at different…
report   October 31, 2007

ITEP Testimony on Governor’s Plan: Corporate Tax Reform

My testimony examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable “zero-tax…
report   May 15, 2007

Assessing the Income Tax Treatment of Social Security Benefits

Early in the 2007 legislative session Missouri Governor Matt Blunt and House Speaker Rod Jetton made eliminating the state’s personal income tax on Social Security benefits a priority. In May,…
report   April 15, 2007

Combined Reporting – How Does Your State Stack Up?

Over the past few years, a number of states, seeking to address longstanding flaws in their corporate income taxes and significant declines in the revenue they yield, have instituted a…
report   March 20, 2007

ITEP Testimony on Tax Reform Bill HB750 in Illinois

My testimony today focuses on the revenue-raising tax reform bill, House Bill 750 and Illinois’ current tax structure. In particular, my testimony will discuss the state’s current tax structure and…
report   March 9, 2007

ITEP Testimony on Nebraska EITC Expansion

My testimony focuses on Legislative Bill 683, which would expand the Nebraska Earned Income Tax Credit (EITC). In particular, my testimony will discuss the impact of this bill on the…
brief   March 1, 2007

Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?

States currently face a number of fiscal challenges, ranging from unresolved structural deficit, to underlying flaws in their existing tax systems, to the demands posed by ambitious initiatives such as improved access to health care. In response, some policymakers are casting about for new alternatives for generating revenue that do not seem to require visible or difficult changes in law. One such alternative that has gained in popularity in the past few years is a broad-based gross receipts tax.

report   February 28, 2007

ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland

My testimony today examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable…
report   January 30, 2007

ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax

My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 444, which concerns excluding Social Security Benefits from the Missouri’s income tax. In particular, my…
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