Recent Work
2306 items
The Consequences of Increasing Oregon’s Deduction for Federal Income Taxes Paid
May 15, 1999 • By ITEP Staff
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 up to $3,000 of federal personal income tax on their Oregon tax returns. One proposed change pending before the Legislative Assembly would increase this limit […]
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 which has not been adequately examined in this tax-cutting period has been the extent to which these tax cuts have, or have not, improved the […]
Economic Development in Minnesota – High Subsidies, Low Wages, Absent Standards
February 15, 1999 • By ITEP Staff
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 agencies—reveals high costs, low wages, and an absence of standards to ensure that job subsidies produce an effective return on taxpayers’ investment. Lacking standards, the […]
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 Property Tax Relief Plan. I will be addressing the income tax revenue estimate, the distributional impact and the economic impact of this legislation. Read the […]
An Analysis of the Effects of an Increase in Maryland’s Retirement Income Exemption
October 30, 1998 • By ITEP Staff
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 enacted in 1997. The Institute on Taxation and Economic Policy has analyzed the consequences of one such plan: an increase in the retirement income exemption […]
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 assessment of the merits and shortfalls of a number of tax reform options. We hope this report will prove to be useful to both the […]
ITEP Testimony on Minnesota Tax Expenditures Before the Minnesota Corporate Subsidy Reform Commission
May 11, 1998 • By ITEP Staff
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 of state tax and spending policy. Read the Full Report (PDF)
It is beyond the scope of this testimony to do a complete analysis of the New Hampshire tax system. The following table, however, shows that New Hampshire, as with most states, has a regressive tax system–with middle- and lower-income taxpayers paying a higher share of their income in New Hampshire state and local taxes than […]
This report will examine Minnesota’s major taxes, who pays these taxes, and how taxation has changed over time. The study will also examine Minnesota’s economic and social indicators, and state and local spending trends. In addition, the study will address how well equipped Minnesota is to handle future needs. Finally, the study will address the […]
Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]
June 15, 1996 • By ITEP Staff
![Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [1996 Edition]](https://itep.org/wp-content/themes/ITEP-2025/itep-video-thumb.php?post_id=8608)
This study looks at taxes paid by income group, as shares of income, for every state and the District of Columbia. Our primary finding is that by an overwhelming margin, most state and local tax systems take a greater share of income from middle- and low-income families than from the wealthy. That is to say, […]
In short, while not all “tax expenditures” are evil, many of them undermine tax fairness, impede economic growth and divert scarce tax dollars away from better uses. If we hope to “reinvent government” to make it more effective and less burdensome—in short, a better deal for ordinary American families—then scaling back wasteful and pernicious tax […]
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