Institute on Taxation and Economic Policy (ITEP)

Recent Work

2114 items
President Trump Says His Tariffs Aren’t Paid by Americans. Corporations Are Indicating the Opposite.

Corporations have publicly revealed that they are passing the cost of tariffs on to Americans—the opposite of what the executive branch has said is happening.

No, Scott Bessent: States Aren’t Taking Away Anyone’s Tax Cuts

It’s wildly inappropriate for a U.S. Treasury Secretary to lean on states to adopt or not adopt specific federal provisions in their own state tax codes.

Tax Haven Data Demonstrate Need for Global Minimum Tax Despite Opposition from Trump Administration

American corporations use accounting gimmicks to make profits appear to be earned in tax havens. This widespread problem could be fixed by Congress enacting legislation to implement a minimum tax on corporations that meets the standards of the global minimum tax that other countries have begun to implement.

State Rundown 12/10: ‘Tis the Season to Reclaim Lost Revenue

property tax debates are taking place throughout the nation.

Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers

State deductions for tips and overtime are not only ineffective at supporting working-class people, it will come at a substantial cost to state budgets.

Not-So-Free Kick: How the 2026 FIFA World Cup Will Cost Cities Millions

FIFA demanded sales tax breaks on World Cup Tickets. That means millions in lost revenue for host cities already shouldering the costs on providing infrastructure, security and logistics.

Congressional Republicans Ignore Tariffs and Instead Talk Up Their Corporate Tax Cuts

Instead of discussing President Trump's deeply unpopular tariff policies, House Republicans are making misleading and untrue claims about their tax cuts.

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State Rundown 12/3: Property Tax Cuts and Deficits

December 3, 2025 • By ITEP Staff

State Rundown 12/3: Property Tax Cuts and Deficits

States are increasingly facing difficult choices as revenues stagnate and deficits come clearer into focus.

Conforming to the ‘No Tax on Tips’ Gimmick Just Got Riskier and Costlier for States

An unknown number of workers who previously were assumed to be ineligible for the tax break may nonetheless claim it.

State Rundown 11/24: States Say ‘No Thank You’ to Federal Tax Cuts Reducing State Revenue

Lawmakers in two more states have wisely said “no thank you” to federal tax cuts that would have flowed through to their state tax codes and undermined funding for their priorities

Re-Examining 529 Plans: Stopping State Subsidies to Private Schools After New Trump Tax Law

The 2025 federal tax law risks making 529 plans more costly for states by increasing tax avoidance and allowing wealthy families to use these funds for private and religious K-12 schools.

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States Are Opening a Pandora’s Box of Data Centers

November 19, 2025 • By Page Gray

States Are Opening a Pandora’s Box of Data Centers

State governments are rushing to offer billions of dollars in subsidies to data center construction, apparently without understanding their full costs.

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Local Vacancy Taxes: A Tool but Not a Panacea

November 17, 2025 • By Rita Jefferson

Local Vacancy Taxes: A Tool but Not a Panacea

Vacancy taxes will not single-handedly solve problems in cities, but they are worth considering to address housing shortages, land use, and building thriving communities.

State Rundown 11/13: States Tackle Impending Deficits, Pennsylvania Secures an EITC

Revenue forecasts look increasingly grim as states anticipate shortfalls due to the slowing economy and impacts of the new federal tax law.

Don’t Hold Your Breath Waiting for a Tariff Dividend from Trump

Trump gives a promise, with absolutely no plan, to give $2,000 to every American using tariff revenue.

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