Publication Search Results
report
March 15, 2003
Options for Income Tax Simplification in Iowa
Simplicity is generally seen as a virtue in tax systems. The National Council of State Legislatures argues that a properly functioning tax system should “facilitate taxpayer compliance by avoiding a…
report
January 28, 2003
The Impact of Imposing a “Flat Tax” on Missouri Personal Income
The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a…
report
January 15, 2003
Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]
State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to…
report
October 5, 2002
Distributional Impact of Alaska Tax Options (PowerPoint)
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report
August 20, 2002
NEW HAMPSHIRE: Impact of Options for Reforming New Hampshire’s Tax System (PowerPoint)
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report
February 15, 2002
Balancing Act: Tax Reform Options for Illinois
The current fiscal shortfall represents a shortterm challenge to Illinois lawmakers—but it also provides an opportunity for lawmakers to craft tax reform solutions that will ensure the longterm solvency of…
report
April 11, 2001
Analysis of the Distributional Impact of HB 577 and HB 578
In April of 2001, Alabama legislators considered a pair of bills, HB 577 and HB 578, designed to modify the state’s personal income tax structure by creating a state Earned…
report
October 13, 2000
“Further Evidence” on the Linkage Between Income Taxes and Economic Growth?
Examining economic growth rates before and after a single policy change without attempting to control for other causal factors is not an exercise which should be taken seriously. The impact…
report
October 5, 2000
How Would Expanding Oregon’s Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?
Oregon is one of nine states that currently allow taxpayers to claim federal income taxes paid as a deduction on personal income tax forms. Under current law, Oregon taxpayers can…
report
July 10, 2000
ITEP Testimony Before Virginia Tax Reform Commission
The Commission on Virginia’s State and Local Tax Structure for the 21st Century has an opportunity to offer a vision for equitable and sensible reform. Equity, simplicity and the interaction…
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