Recent Work

New Mexico Making Tremendous Progress Making Taxes Less Regressive

January 24, 2024 • By Carl Davis

Recent tax reforms have helped to bring greater balance to New Mexico's tax code. A new in-depth look at taxes in all 50 states finds New Mexico is an emerging leader, though there’s still plenty of room for improvement.

State Tax Watch 2024

January 23, 2024 • By ITEP Staff

Updated July 15, 2024 In 2024, state lawmakers have a choice: advance tax policy that improves equity and helps communities thrive, or push tax policies that disproportionately benefit the wealthy, drain funding for critical public services, and make it harder for low-income and working families to get ahead. Despite worsening state fiscal conditions, we expect […]

Latest Kansas Tax Plan Would Provide an Estimated $875,000 Tax Cut to Charles Koch

January 22, 2024 • By Carl Davis, Neva Butkus

Last week, both houses of the Kansas legislature approved a significant tax cut centered around replacing the state’s graduated rate income tax structure with a flat tax instead. The bulk of this would flow to upper-income families, mostly through lowering the state’s top income tax rate from 5.7 to 5.25 percent. This tax cut would […]

How the Fairness of State Tax Codes Affects Public Education

January 19, 2024 • By Carl Davis

The findings of Who Pays? go a long way toward explaining why so many states are failing to raise the amount of revenue needed to provide full and robust support for our public schools.

State Rundown 1/18: State Tax Priorities Taking Shape in 2024

January 18, 2024 • By ITEP Staff

Tax policy themes have begun to crop up in states as governors give their yearly addresses and legislators lay out their plans for the 2024 legislative season...

Worthwhile Ideas for a Stronger and Fairer D.C. Tax Code

January 17, 2024 • By Andrew Boardman, Kamolika Das, Marco Guzman

The nation’s capital has a once-in-a-decade opportunity to advance a stronger and fairer local tax code. New draft recommendations from a key advisory panel will help leaders make the most of the moment.

Ongoing Use of Offshore Tax Havens Demonstrates the Need for the Global Minimum Tax

January 17, 2024 • By Steve Wamhoff

Key Findings To avoid taxation, American corporations use accounting gimmicks that make profits appear to be earned in foreign jurisdictions which tax corporate profits very lightly or not at all. In 2020, American corporations claimed profits in 15 of these jurisdictions that were often far too high to be possible. For example, in four jurisdictions […]

Proposed Tax Deal Would Help Millions of Kids with Child Tax Credit Expansion While Extending Damaging Corporate Tax Breaks

January 16, 2024 • By Joe Hughes

On January 16, Congressional tax writers officially announced the details of a tax policy agreement. The deal includes expansions of the Child Tax Credit (CTC) to improve access for low- and middle-income families as well as expansions of the 2017 Trump tax cuts for businesses. The agreement also includes bipartisan tax priorities tax provisions for […]

State Rundown 1/11: Sounding the Alarm on Regressive State & Local Tax Codes

January 11, 2024 • By ITEP Staff

States got a wake-up call this week as ITEP released the latest edition of our flagship Who Pays? report...

In Most States, the Tax Code Makes Inequality Worse

January 9, 2024 • By Carl Davis

The vast majority of state and local tax systems are upside-down, with the wealthy paying a far lesser share of their income in taxes than low- and middle-income families. Yet a few states have made strides to buck that trend and have tax codes that are somewhat progressive and therefore do not worsen inequality.

U.S. Average: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

U. S. Average Download PDF All figures and charts show 2024 state and local tax law, presented at 2023 income levels. These figures depict taxes paid by residents to their home states. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.7 percent) state and local tax revenue collected […]

Utah: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

Utah Download PDF All figures and charts show 2024 tax law in Utah, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.5 percent) state and local tax revenue collected in Utah. State and local tax shares of family income Top 20% Income Group […]

Wyoming: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

Wyoming Download PDF All figures and charts show 2024 tax law in Wyoming, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.8 percent) state and local tax revenue collected in Wyoming. State and local tax shares of family income Top 20% Income Group […]

Wisconsin: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

Wisconsin Download PDF All figures and charts show 2024 tax law in Wisconsin, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.4 percent) state and local tax revenue collected in Wisconsin. State and local tax shares of family income Top 20% Income Group […]

West Virginia: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

West Virginia Download PDF All figures and charts show 2024 tax law in West Virginia, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly all (99.3 percent) state and local tax revenue collected in West Virginia. These figures depict West Virginia’s personal income tax at […]