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…
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…
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…
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…
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…
The state of Louisiana is currently facing a substantial budget shortfall. Recent estimates suggest that legislators crafting the state’s fiscal year 2001 state budget must make up almost $5401 million…
The Institute on Taxation and Economic Policy (ITEP) has analyzed the proposed “Virginia Children’s Educational Opportunity Act 2000” (H.B. 68 and S.B. 336), to measure the effects of the bill’s…
In 1996, the Institute on Taxation and Economic Policy released a report entitled Who Pays? A Distributional Analysis of the Tax Systems in All 50 States.1 One of the findings…
The Institute on Taxation and Economic Policy today released an analysis showing that states with high income tax burdens have experienced more rapid economic growth than states with low income…
Tennessee’s state legislature is currently considering several proposals for increasing state tax revenues to cover newly emerging budget deficits. The following analysis compares the distributional effects of two proposals that…
