Institute on Taxation and Economic Policy (ITEP)

Publication Search Results

report   October 7, 1999

ITEP Testimony on Proposed Rhode Island Tax Changes Before the Rhode Island Senate Select Committee

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…
report   September 1, 1999

ITEP Testimony on Kentucky’s Tax System

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…
report   June 15, 1999

An Analysis of SB 535’s Proposed Corporate and Personal Capital Gains Tax Cut

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…
report   May 15, 1999

The Consequences of Increasing Oregon’s Deduction for Federal Income Taxes Paid

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…
report   February 15, 1999

Analysis of New York Tax Proposals

Since the beginning of 1995, a series of tax changes have been enacted that are reducing New York State tax collections by several billions of dollars per year. One question…
report   February 15, 1999

Economic Development in Minnesota – High Subsidies, Low Wages, Absent Standards

An analysis of more than 550 Minnesota economic development disclosure reports— tracking more than $176 million in loans, grants, and tax increment financing (TIF) by cities, regional bodies and state…
report   January 19, 1999

ITEP Testimony on New Hampshire Income Tax Proposal HB 109

Thank you Mr. Chairman and members of the Committee for the opportunity to appear today. I will be discussing three aspects of House Bill 109, the Hager/Below/Fernald Education Funding and…
report   October 30, 1998

An Analysis of the Effects of an Increase in Maryland’s Retirement Income Exemption

Several proposals for reforming the Maryland personal income tax have recently been suggested, including accelerating previously enacted rate cuts, increasing retirement income exemptions, and introducing new rate cuts above those…
report   September 15, 1998

Choices for Iowa: Building a Better Tax System

This report offers an examination of these and other issues pertaining to the tax system of Iowa and the state’s economic and social environment. Included in the study is an…
report   May 11, 1998

ITEP Testimony on Minnesota Tax Expenditures Before the Minnesota Corporate Subsidy Reform Commission

Minnesota is to be commended for having a detailed tax expenditure budget-most states do not. The report, prepared by the Department of Revenue, is a useful resource for the development…
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