Publication Search Results
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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…
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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…
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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…
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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…
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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…
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March 14, 2005
ITEP Testimony Bill 16-35 Proposed Income Tax Changes
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…
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March 9, 2005
ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
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…
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February 15, 2005
State Corporate Income Taxes 2001-2003
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…
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December 14, 2004
The Impact of the Tennessee Tax Structure Study Commission’s Tax Reform Recommendations on Tax Fairness
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…
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September 15, 2004
Corporate Income Taxes in the Bush Years
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…
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