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…
A recent report by the National Taxpayers Union (NTU) tries to make the case that adoption of an income tax in Tennessee would stunt the growth of the state’s economy…
A recent report by the National Taxpayers Union (NTU) tries to make the case that adoption of an income tax in New Hampshire would stunt the growth of the state’s…
The proposal being considered, to create an alternative flat-rate income tax of 5.75 percent of Federal Adjusted Gross Income, with an exclusion for capital gains income for assets held more…
First, is Kentucky a low or high tax state? The best measure of overall tax level, in my view, is taxes as a share of personal income. By that measure…
In recent years, the tax treatment of capital gains income has been one of the most hotly contested issues in federal tax policy. This debate has recently spilled over onto…
Oregonians will soon be considering whether to allow taxpayers to deduct more of their federal income taxes from the Oregon personal income tax. Under current law, Oregon taxpayers can deduct…
