Recent Work
2306 items
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States 3rd Edition
November 18, 2009 • By Carl Davis, Matthew Gardner
Who Pays? is a comprehensive analysis of state and local tax systems in all fifty states. The study, released on November 18, 2009, shows that on average, state and local tax systems require the poorest taxpayers to pay the highest effective tax rates. Read the Full Report (PDF)
A Progressive Strategy for Meeting Illinois’ Current and Future Revenue Needs
October 19, 2009 • By Matthew Gardner
Over the course of the past year, Illinois’ personal income tax has received a great deal of attention. In March, Governor Pat Quinn put forward a plan to raise the existing income tax rate of 3 percent to 4.5 percent and to increase the value of personal and dependent exemptions from $2,000 to $6,000; the […]
A more thorough examination of preliminary tax return data for 2007 and 2008 suggests that, while Maryland millionaires may have moved, their most likely destination was a different income group. Read the Full Report (PDF)
Perspective on Arizona’s Tax Structure – Past, Present, and Future (PowerPoint)
August 24, 2009 • By ITEP Staff
Download the Powerpoint Presentation
Recent Assertions about State Tax Increases Don’t Hold Much Water [Revised Aug 7, 2009]
August 7, 2009 • By ITEP Staff
![Recent Assertions about State Tax Increases Don’t Hold Much Water [Revised Aug 7, 2009]](https://itep.org/wp-content/themes/ITEP-2025/itep-video-thumb.php?post_id=8532)
A more careful examination of Internal Revenue Service (IRS) data for the period from 1997 to 2006 reveals a far different picture, however. They show that the number of “rich” taxpayers (federal income tax filers with adjusted gross incomes (AGI) in excess of $200,000) rose considerably in Connecticut, New Jersey, and New York over the […]
Consequently, combined reporting represents the most comprehensive option available to states seeking to halt the erosion of their corporate tax bases and to curtail corporate tax avoidance. It ensures that form – specifically, the form in which corporations choose to organize themselves, which may be manipulated to reduce their tax liabilities – does not triumph […]
Kentucky’s tax system currently faces two serious problems. The first – and most immediate – is that Kentucky’s tax system is insufficient, as it fails to produce enough revenue to fund the public services on which Kentuckians rely. Recent data from the Commonwealth’s Consensus Forecasting Group (CFG) indicate that Kentucky faces a $996 million budget […]
Kentucky Forward Press Conference – ITEP Statement on Progressive Tax Reform
May 28, 2009 • By ITEP Staff
As Kentucky grapples with the news of a potential $1 billion budget shortfall, there are good reasons for state lawmakers to turn to progressive tax reform instead of resorting to painful spending cuts. Kentucky’s overall tax structure is currently quite regressive, meaning that low-and middle-income families pay more as a share of their income in […]
ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform
May 21, 2009 • By ITEP Staff
The stated purpose of this hearing is to evaluate the impact of New York’s business taxes on equity and economic growth. These are laudable concerns: the most basic questions to ask about any corporate break are whether they are allocated fairly, and whether there’s any reason to think they will help create jobs in New […]
Ready, Set, Reform – How the Income Tax Can Help Make the Illinois Tax System Fairer and More Sustainable
May 15, 2009 • By ITEP Staff
The Illinois tax system faces a crisis of both adequacy and equity. The state must confront a projected $11.6 billion budget shortfall over the next two fiscal years that will likely require a variety of difficult spending and tax policy choices, and also faces a fundamental long-term mismatch between its spending needs and the revenues […]
Earlier this week, the Missouri Senate Ways and Means Committee held a hearing on House Joint Resolution 36, which would eliminate the state’s individual and corporate income taxes while increasing the state’s sales tax rate and applying the sales tax to all consumer spending. The bill would also introduce a sales tax rebate to offset […]
Missouri House Bill 64 would change the state’s personal income tax in three important ways: • Expand the starting point for the 6 percent top income tax bracket from $9,000 to $50,000 of taxable income.• Increase the deduction for federal income taxes paid from $10,000 for married couples($5,000 for single filers) to $15,000 for married […]
This policy brief examines the impact of the principal tax change in House Committee Substitute for Senate Bill 71, which would decrease each of the state’s income tax rates by 0.5 percent. Missouri’s income tax rate structure currently starts at 1.5 percent for filers with taxable income below $1,000 and increases in thousand dollar increments […]
Budget Hikes Taxes on Low-Income Families to Pay for High-End Capital Gains Cuts
April 7, 2009 • By ITEP Staff
On Friday, April 3, the Georgia General Assembly passed a budget for fiscal year 2010 that includes a major new tax cut (an exclusion for long-term capital gains income) and a substantial tax increase (eliminating a state-funded property tax relief program). A new analysis by the Washington, DC-based Institute on Taxation and Economic Policy (ITEP) […]
A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness
March 15, 2009 • By ITEP Staff
This report explains what capital gains are, how they are treated for tax purposes, and who typically receives them. It also details the consequences of providing preferential tax treatment for capital gains income for states’ budgets, taxpayers, and economies in nine key states. Lastly, it responds to claims about both the relationship between capital gains […]
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