Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

report   February 28, 2007

ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland

My testimony today examines a problem facing not just Maryland, but a number of different states – the erosion of the corporate income tax and the related emergence of profitable…
report   January 30, 2007

ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax

My testimony today focuses on one bill introduced in the Missouri House of Representatives: HB 444, which concerns excluding Social Security Benefits from the Missouri’s income tax. In particular, my…
report   January 17, 2007

Dollars and Cents – Bringing Nebraska’s Tax System Into the 21st Century (Powerpoint)

Goals of the Workshop • What makes a good state tax system?• How does Nebraska’s tax system (and those of other states) fall short?• Options for reform: A national perspective•…
report   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…
report   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…
report   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…
report   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…
report   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…
report   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…
report   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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