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…
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…
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…
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…
ITEP’s analysis of Bill 16-35 shows that it would impact the District’s tax system in two important ways. First, the bill would make the District’s tax system less unfair by…
My testimony today focuses on a trend in the Maryland corporate income tax that is becoming increasingly visible—the emergence of profitable “zero-tax corporations”—and on two effective and complementary solutions to…
Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look at the taxes that 275…
Tennessee’s tax system is regressive, requiring low- and middle-income families to pay more of their income in tax than wealthier Tennesseans. A tax reform plan recently proposed by the Tennessee…
This study details which companies have benefitted the most from the decline in corporate taxes over the past three years, and which have been less fortunate. It also measures the…
Recently, there has been renewed discussion of the possibility of replacing most federal taxes with a national retail sales tax. Such an idea was broached in the 1990s, but political…