Publication Search Results
Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
ITEP Testimony Bill 16-35 Proposed Income Tax Changes
ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
State Corporate Income Taxes 2001-2003
The Impact of the Tennessee Tax Structure Study Commission’s Tax Reform Recommendations on Tax Fairness
Corporate Income Taxes in the Bush Years
The Effects of Replacing Most Federal Taxes with a National Sales Tax
The Impact of the Ron Sims Tax Plan on Washington Tax Fairness
A Primer on State Rainy Day Funds
In recent years, most state governments have experienced painful budget deficits. Many states have reacted to these shortfalls by cutting spending or increasing taxes. Almost all states now have a third option that can help postpone these painful decisions: using a rainy day fund (RDF). Like a savings account, an RDF sets aside surplus revenue during periods of economic growth for use in times of budget shortfalls. This policy brief takes a closer look at how rainy day funds can help states through difficult fiscal times, and assesses options for improving the adequacy of these funds.
Federal Taxation of Earnings Versus Investment Income in 2004
Institute on Taxation
and Economic Policy
ITEP is a non-profit, non-partisan tax policy organization. We conduct rigorous analyses of tax and economic proposals and provide data-driven recommendations to shape equitable and sustainable tax systems.
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