Recent Work

A Capital Idea

January 15, 2011 • By Carl Davis, Meg Wiehe

The budget outlook for the states is improving, but uncertain. In this context, states must find ways to generate additional revenue that create neither additional responsibilities for individuals and families struggling to make ends meet nor additional distortions in the economy as a whole. For eight states – Arkansas, Hawaii, Montana, New Mexico, North Dakota, […]

Dear Wall Street Journal: No Need to File a Missing Persons Report, Oregon’s High-Income Taxpayers Have Not “Vanished”

December 22, 2010 • By Carl Davis

The Wall Street Journal recently published an editorial suggesting that a 2 percentage point increase in Oregon’s top income tax rate caused up to 10,000 wealthy Oregonians to flee the  state. In support of its claim, the Journal points to new data showing that 10,000 fewer Oregonians were affected by this tax increase than the […]

How the Bush Tax Cuts Affect State Revenues

December 15, 2010 • By Matthew Gardner

Less than one month from now, federal tax cuts pushed through by President George W. Bush are scheduled to expire—and Congressional tax writers have spent much of this year debating how these tax cuts should be extended. This debate has huge implications for the nation’s fiscal health, but also has often-overlooked implications for state revenues. […]

The Good, the Bad and the Ugly: 2010 State Tax Policy Changes

December 15, 2010 • By Carl Davis, Meg Wiehe

Compared to previous years, the budget outlook for the states improved only slightly in 2010 and virtually every state continued to face a budget shortfall. As a result, the overwhelming majority of state policymakers were put in the unenviable position of having to address some very difficult budgetary issues. Lawmakers were forced to make the […]

Testimony before the Maryland Business Tax Commission: Combined Reporting

November 9, 2010 • By Carl Davis

I’m here to talk about combined reporting, which ITEP views as a vital step towards ensuring the vitality of the Maryland corporate income tax going forward.  I’d like to use my allotted time to discuss one important policy choice that Maryland policymakers must make in implementing combined reporting. Read the Full Report (PDF)  

Census Data Reveal Washington’s Fundamental Tax Mismatch: Washington is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall Washington could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Washington as a low tax state — instead, they pay more than their fair share of state and local taxes.. Read the Full Report […]

Census Data Reveal Texas’ Fundamental Tax Mismatch: Texas is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall Texas could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Texas as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]

Census Data Reveal Tennessee’s Fundamental Tax Mismatch: Tennessee is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall, Tennessee could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Tennessee as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]

Census Data Reveal Florida’s Fundamental Tax Mismatch: Florida is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall, Florida could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Florida as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]

Census Data Reveal Arkansas Fundamental Tax Mismatch: Arkansas is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall, Arkansas could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Arkansas as a low tax state — instead, they pay more than their fair share of state and local taxes. Read the Full Report […]

Census Data Reveal Arizona’s Fundamental Tax Mismatch: Arizona is a Low Tax State, But Not for Families Living in Poverty

September 15, 2010 • By Meg Wiehe

Recently released data from the Census Bureau confirms that overall Arizona could be considered a “low tax state.” However, families living near or below the poverty line generally do not experience Arizona as a low tax state — instead, they pay more than their fair share of state and  local taxes.   Read the Full […]

Credit Where Credit is (Over) Due: Four State Tax Policies Could Lessen the Effect that State Tax Systems Have in Exacerbating Poverty

September 15, 2010 • By Meg Wiehe

The ongoing recession has had an unrelenting impact on families and communities in every state across the country. Millions of Americans are without work and in many cases those with jobs are experiencing reduced work hours and wages. New poverty figures from the US Census suggest that the road to economic security will be a […]

“Writing Off” Tax Giveaways: How States Can Help Balance Their Budgets by Reforming or Repealing Itemized Deductions

August 24, 2010 • By Carl Davis, Meg Wiehe

“Writing Off” Tax Giveaways examines options for reforming itemized deductions in the thirty-one states, plus DC, that offer such deductions. The study, released on August 24, 2010, focuses on five potential reforms: repealing itemized deductions entirely, capping the maximum size of itemized deductions, converting itemized deductions to a credit, instituting a phase-out for upper-income taxpayers, […]

ITEP’s Testimony on TRAC Sales and Use Tax Proposal

August 13, 2010 • By Carl Davis

My testimony today offers several broad thoughts on the implications of the proposals for sales and use tax reform laid out so far by the Tax Realignment Commission (TRAC). The testimony stresses that while base-broadening is of paramount importance in achieving a more sustainable state sales tax, policymakers should be aware of the need for […]

ITEP Podcast on Maine Voters’ Rejection of Tax Reform – download audio (.mp3)

June 15, 2010 • By Matthew Gardner

Download the MP3