Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

report   March 30, 2004

The Distributional Impact of SB 1374’s Personal Income Tax Changes

The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of taxable income. This rate structure is applied to…
report   March 10, 2004

ITEP Testimony on Maryland Tax Reform Options

My testimony today focuses on two revenue-raising tax bills introduced in the Maryland House of Delegates: HB 1061, the “Millionaire’s Tax Surcharge,” and HB 1306, the “Maryland Progressive Income Tax…
report   July 15, 2003

Tax Options for Arkansas: Funding Education After the Lake View Case

The purpose of this study is to analyze the implications of the Lake View case for the future of financing public education in Arkansas. The study has three broad goals:…
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   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…
1 57 58 59 60 61 62