Publication Search Results
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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.
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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… -
report January 17, 2007 Dollars and Cents – Bringing Nebraska’s Tax System Into the 21st Century (Powerpoint)
Goals of the Workshop • What makes a good state tax system?• How does Nebraska’s tax system (and those of other states) fall short?• Options for reform: A national perspective•… -
report December 15, 2006 Why Large Corporations Can Do Business in Your State Tax-Free – The “Substantial Nexus” Test
The holiday season is in full swing — and chances are you’re buying gifts on the Internet or over the phone, from people you will never meet and companies that… -
report December 12, 2006 How Will the 2006 Special Session Affect Louisiana Tax Fairness?
Louisiana lawmakers currently face a pleasant dilemma: how to dispose of a short-term budget surplus exceeding $2 billion. In the opening days of the special legislative session that began last… -
report July 15, 2006 Analysis of Proposed Capital Gains Tax Cut
The Ohio legislature is considering a proposal to scrap the current Ohio rule that taxes capital gains (profits from selling stock, investment real estate, etc.) at the same rates as… -
report April 5, 2006 ITEP Testimony on HB 1960 Proposed Income Tax Reform
My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 1960, which concerns reforming the state’s individual income tax structure. In particular, my testimony will… -
report April 15, 2005 Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
Achieving Adequacy is intended to provide a useful resource for understanding the impact of recent school finance legislation on the state’s tax and education system. The study examines options available…