Recent Work
2048 items
ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax
January 30, 2007 • By ITEP Staff
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 testimony will discuss the impact of this bill on the overall fairness of Missouri’s tax system. Read the Full Report (PDF)
Dollars and Cents – Bringing Nebraska’s Tax System Into the 21st Century (Powerpoint)
January 17, 2007 • By ITEP Staff
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• Back to reality: the best and worst of tax reform in 2005-2006.• Federal legislation: threats & opportunities Download the Powerpoint
Why Large Corporations Can Do Business in Your State Tax-Free – The “Substantial Nexus” Test
December 15, 2006 • By ITEP Staff
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 will never set foot in your state. These companies are clearly benefitting from services provided by your state government. They could not conduct their business […]
How Will the 2006 Special Session Affect Louisiana Tax Fairness?
December 12, 2006 • By ITEP Staff
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 Friday, tax writers in the House of Representatives’ Ways and Means Committee approved several bills that would reduce state income tax collections substantially. This analysis […]
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 other income. The plan would reduce the maximum Ohio tax rate on capital gains as follows: In 2007, from the currently scheduled 6.555 percent to […]
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 discuss the impact of this bill on the overall fairness of Missouri’s tax system. This bill would make the overall tax structure more equitable and […]
Achieving Adequacy: Tax Options for New York in the Wake of the CFE Case
April 15, 2005 • By ITEP Staff
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 to New York policy makers as they seek to adequately fund elementary and secondary education and other public services. Read the Full Report (PDF)
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 reducing the income tax on low- and middle-income D.C. residents. Second, it would reduce the revenues available to fund public services by about $86 million […]
ITEP Testimony on SB 403 and SB 748 – Combined Reporting & Corporate Minimum Tax
March 9, 2005 • By ITEP Staff
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 this problem, mandatory combined reporting and a gross-receipts-based minimum corporate tax. Requiring combined reporting of the income of multi-state corporations would help ensure the long-term […]
Last September, Citizens for Tax Justice and the Institute on Taxation and Economic Policy published Corporate Income Taxes in the Bush Years, an in-depth look at the taxes that 275 large, profitable corporations paid, or failed to pay, on their U.S. profits over the 2001-03 period. That study found that by 2003, these corporations were […]
The Impact of the Tennessee Tax Structure Study Commission’s Tax Reform Recommendations on Tax Fairness
December 14, 2004 • By ITEP Staff
Tennessee’s tax system is regressive, requiring low- and middle-income families to pay more of their income in tax than wealthier Tennesseans. A tax reform plan recently proposed by the Tennessee Tax Structure Study Commission would reduce the state sales tax, repeal local sales taxes, cut business taxes, and introduce a personal income tax. This analysis […]
This study details which companies have benefitted the most from the decline in corporate taxes over the past three years, and which have been less fortunate. It also measures the effects of loopholes in our corporate tax laws that predated the George W. Bush administration. Specifically, the study looks at the federal income taxes paid […]
The Effects of Replacing Most Federal Taxes with a National Sales Tax
September 15, 2004 • By ITEP Staff
Recently, there has been renewed discussion of the possibility of replacing most federal taxes with a national retail sales tax. Such an idea was broached in the 1990s, but political interest waned when it was discovered that it would take a sales-tax rate well in excess of 50 percent to replace existing federal revenues. In […]
The Impact of the Ron Sims Tax Plan on Washington Tax Fairness
August 17, 2004 • By ITEP Staff
Washington’s tax system is regressive, requiring low- and middle-income families to pay far more of their income in tax than wealthier Washingtonians. A tax reform plan recently proposed by gubernatorial candidate Ron Sims would change the state’s tax system by repealing the state’s general business tax and the state sales tax, creating a $100,000 homeowner’s […]
In recent years, most state governments have experienced painful budget deficits. Many states have reacted to these shortfalls by cutting spending or increasing taxes. Almost all states now have a third option that can help postpone these painful decisions: using a rainy day fund (RDF). Like a savings account, an RDF sets aside surplus revenue during periods of economic growth for use in times of budget shortfalls. This policy brief takes a closer look at how rainy day funds can help states through difficult fiscal times, and assesses options for improving the adequacy of these funds.
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