Publications by Year

A Distributional Analysis of Kamala Harris’ Tax Plan

A Distributional Analysis of Donald Trump’s Tax Plan

Extending Temporary Provisions of the 2017 Trump Tax Law: Updated National and State-by-State Estimates

State Earned Income Tax Credits Support Families and Workers in 2024

State Child Tax Credits Boosted Financial Security for Families and Children in 2024

Sales Tax Holidays Miss the Mark When it Comes to Effective Sales Tax Reform

Tax Payments by Undocumented Immigrants

Improving Refundable Tax Credits by Making Them Immigrant-Inclusive

Corporate Tax Breaks Contribute to Income and Racial Inequality and Shift Resources to Foreign Investors

Who Benefits and Who Pays: How Corporate Tax Breaks Drive Inequality

States Should Enact, Expand Mansion Taxes to Advance Fairness and Shared Prosperity

Corporate Taxes Before and After the Trump Tax Law

Is California Really a High-Tax State?

Fairness Matters: A Chart Book on Who Pays State and Local Taxes

Who Pays Taxes in America in 2024

Local Mansion Taxes: Building Stronger Communities with Progressive Taxes on High-Value Real Estate

Revenue-Raising Proposals in President Biden’s Fiscal Year 2025 Budget Plan

Corporate Tax Avoidance in the First Five Years of the Trump Tax Law

Tax Policy to Reduce Racial Retirement Wealth Inequality

House SALT Proposal is Expensive, Unneeded, and Poorly Designed

Impacts of the Tax Relief for American Families and Workers Act

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

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

Far From Radical: State Corporate Income Taxes Already Often Look Beyond the Water’s Edge

America Used to Have a Wealth Tax: The Forgotten History of the General Property Tax

Local Earned Income Tax Credits: How Localities Are Boosting Economic Security and Advancing Equity with EITCs

Supreme Corporate Tax Giveaway: Who Would Benefit from the Roberts Court Striking Down the Mandatory Repatriation Tax?

States are Boosting Economic Security with Child Tax Credits in 2023

Boosting Incomes, Improving Equity: State Earned Income Tax Credits in 2023

Expanding the Child Tax Credit Would Advance Racial Equity in the Tax Code

Weakening the SALT Cap Would Make House Tax Package More Expensive and More Tilted in Favor of the Wealthiest

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

‘Fair Share Act’ Would Strengthen Medicare and Social Security Taxes

Corporations Reap Billions in Tax Breaks Under 'Bonus Depreciation'

Expanding the Child Tax Credit Would Help Nearly 60 Million Kids, Especially Those in Families with Low Incomes

Trio of GOP Tax Bills Would Expand Corporate Tax Breaks While Doing Little for Americans Who Most Need Help

Preventing an Overload: How Property Tax Circuit Breakers Promote Housing Affordability

Extending Temporary Provisions of the 2017 Trump Tax Law: National and State-by-State Estimates

How Local Governments Raise Revenue—and What it Means for Tax Equity

State Income Tax Subsidies for Seniors

Effects of President Biden’s Proposal to Expand the Child Tax Credit

Revenue-Raising Proposals in President Biden’s Fiscal Year 2024 Budget Plan

Tax Avoidance Continues to Fuel School Privatization Efforts

Higher Stock Buyback Tax Would Raise Billions by Tightening Loophole for the Wealthy

The Pitfalls of Flat Income Taxes

Twenty-Three Corporations Saved $50 Billion So Far Under Trump Tax Law’s “Bonus Depreciation” that Many Lawmakers Want to Extend

The Geographic Distribution of Extreme Wealth in the U.S.

Unfinished Tax Reform: Corporate Minimum Taxes

How the Inflation Reduction Act’s Tax Reforms Can Help Close the Racial Wealth Gap

Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2022

More States are Boosting Economic Security with Child Tax Credits in 2022

National and State-by-State Estimates of Two Approaches to Expanding the Child Tax Credit

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Abortion-Restricting States Do Least for Children

Creating Racially and Economically Equitable Tax Policy in the South

State-by-State Tax Expenditure Reports

Revenue-Raising Proposals in President Biden’s Fiscal Year 2023 Budget Plan

What the Biden Administration Can Do on Its Own, Without Congress, to Fix the Tax Code

State-by-State Estimates of Sen. Rick Scott’s “Skin in the Game” Proposal

Federal EITC Enhancements Help More Than One in Three Young Workers

Revenue-Raising Proposals in the Evolving Build Back Better Debate

Analysis of the House of Representatives’ Build Back Better Legislation

The Impact of Work From Home on Commercial Property Values and the Property Tax in U.S. Cities

Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2021

Investment Income and Racial Inequality

State Income Taxes and Racial Equity: Narrowing Racial Income and Wealth Gaps with State Personal Income Taxes

Repealing the SALT Cap Would Wipe Out Revenue Raised by the House Ways and Means Bill’s Income Tax Provisions

Tax Changes in the House Ways and Means Committee Build Back Better Bill

Why Congress Should Reform the Federal Corporate Income Tax

Options to Reduce the Revenue Loss from Adjusting the SALT Cap

The One Thing Missing From the Qualified Business Income Deduction Conversation: Racial Equity

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Corporate Tax Avoidance Under the Tax Cuts and Jobs Act

The Child Tax Credit in Practice: What We Know About the Payoffs of Payments (Webinar)

ITIN Filer Data Gap: How Changing Laws, Lack of Data Disaggregation Limit Inclusive Tax Policy

Income Tax Increases in the President’s American Families Plan

Effects of the President’s Capital Gains and Dividends Tax Proposals by State

Not Worth Its SALT: Tax Cut Proposal Overwhelmingly Benefits Wealthy, White Households

National and State-by-State Estimates of President Biden’s Campaign Proposals for Revenue

A Proposal to Simplify President Biden’s Campaign Plan for Personal Income Taxes and Replace the Cap on SALT Deductions

The High Cost of Corporate Tax Avoidance (Webinar)

55 Corporations Paid $0 in Federal Taxes on 2020 Profits

Corporate Tax Reform in the Wake of the Pandemic

Taxes and Racial Equity: An Overview of State and Local Policy Impacts

Testimony to Senate Budget Committee on Ending a Rigged Tax Code: The Need To Make the Wealthiest People and Largest Corporations Pay their Fair Share of Taxes

Estimates of Cash Payment and Tax Credit Provisions in American Rescue Plan

How Long Has It Been Since Your State Raised Its Gas Tax?

Comparing Flat-Rate Income Tax Options for Alaska

Testimony to Washington State Legislature House Finance Committee on HB 1496

Child Tax Credit Enhancements Under the American Rescue Plan

ANALYSIS: Cash and Tax Provisions in Biden’s Economic Recovery Plan

Webinar: What's Tax Got to Do With It?

Illinois’s Flat Tax Exacerbates Income Inequality and Racial Wealth Gaps

Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2020

Tax Justice is…

South Strong: Racial Equity and Taxes in Southern States

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

New Analysis Compares HEROES Act and HEALS Act, Disaggregates Data by Race and Income

An Updated Analysis of a Potential Payroll Tax Holiday

Trade Deals Aren't Enough: Fixing the Tax Code to Bring American Jobs Back

Who Pays Taxes in America in 2020?

Republican Tax Credit Proposal Would Provide New Breaks to Tax Avoiders Like Amazon and Netflix

Depreciation Breaks Have Saved 20 Major Corporations $26.5 Billion Over Past Two Years

Major Cash Payment and Tax Provisions in the HEROES Act

Analysis: How the HEROES Act Would Reach ITIN Filers

Harris-Sanders-Markey Cash Payment Proposal Would Dwarf Checks Sent Under the CARES Act

State Options to Shore up Revenues and Improve Tax Codes amid Pandemic

Tax Rebates in the Federal CARES Act

Trump’s Proposed Payroll Tax Elimination

ITEP Testimony on the Illinois Earned Income Credit

ITEP Testimony Regarding Connecticut Senate Bill 16, An Act Concerning the Adult Use of Cannabis

Expanding State EITCs: Age Enhancements and a Credit Increase for Workers without Children in the Home

ITEP Testimony In Support of H.B. 222 Income Tax Rates – Capital Gains Income & H.B. 256 Maryland Estate Tax – Unified Credit

State Itemized Deductions: Surveying the Landscape, Exploring Reforms

ITEP Comments and Recommendations on REG-107431-19

Corporate Tax Avoidance in the First Year of the Trump Tax Law

Opportunity Zones Bolster Investors’ Bottom Lines Rather than Economic or Racial Equity

States Should Decouple from Costly Federal Opportunity Zones and Reject Look-Alike Programs

How Congress Can Stop Corporations from Using Stock Options to Dodge Taxes

Cannabis Legalization: Tax Cut or Tax Hike?

Benefits of a Financial Transaction Tax

State Tax Codes as Poverty Fighting Tools: 2019 Update on Four Key Policies in All 50 States

Options for a Less Regressive Sales Tax in 2019

Reducing the Cost of Child Care Through State Tax Codes in 2019

Property Tax Circuit Breakers in 2019

Boosting Incomes and Improving Tax Equity with State Earned Income Tax Credits in 2019

Working Families First Credit

Comments on Senate Finance Committee Paper on Anti-Deferral Accounting

Promoting Greater Economic Security Through A Chicago Earned Income Tax Credit: Analyses of Six Policy Design Options

Major Federal Tax Credit Proposals

TCJA by the Numbers, 2020

Tax Cuts and Jobs Act: A Timeline

Election 2020: Tax Policy Essentials

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Most Americans Live in States with Variable-Rate Gas Taxes

BOOST Act

Understanding Five Major Federal Tax Credit Proposals

Cost-of-Living Refund Act

American Family Act

Working Families Tax Relief Act

LIFT the Middle Class Act

Rise Credit

Presentation: NCSL Task Force on State and Local Taxation, Taxing Cannabis

ITEP Testimony Supporting H.B. No. 7415, An Act Concerning a Surcharge on Capital Gains

The Case for Extending State-Level Child Tax Credits to Those Left Out: A 50-State Analysis

The Case For Progressive Revenue Policies

Who Pays Taxes in America in 2019?

Corporate Tax Avoidance Remains Rampant Under New Tax Law

Fairness Matters: A Chart Book on Who Pays State and Local Taxes

The Illusion of Race-Neutral Tax Policy

Shared Prosperity: A Progressive Approach to Marginal Tax Rates

Progressive Revenue-Raising Options

Congress Should Reduce, Not Expand, Tax Breaks for Capital Gains

The U.S. Needs a Federal Wealth Tax

Taxing Cannabis

A Simple Fix for a $17 Billion Loophole: How States Can Reclaim Revenue Lost to Tax Havens

Who Pays and Why It Matters | MECEP Policy Insights Conference Keynote Address

Moving Toward More Equitable State Tax Systems

The Federal Estate Tax: An Important Progressive Revenue Source

The Failure of Expensing and Other Depreciation Tax Breaks

A Fair Way to Limit Tax Deductions

Comments to be delivered during IRS hearing on “Contributions in Exchange for State or Local Tax Credits” (REG-112176-18)

Low Tax for Whom? Indiana is a “Low Tax State” Overall, But Not for Families Living in Poverty

Low Tax for Whom? Oklahoma is a “Low Tax State” Overall, But Not for Families Living in Poverty

Low Tax for Whom? Florida is a “Low Tax State” Overall, But Not for Families Living in Poverty

ITEP Comments and Recommendations on Proposed Section 170 Regulation (REG-112176-18)

Race, Wealth and Taxes: How the Tax Cuts and Jobs Act Supercharges the Racial Wealth Divide

Tax Cuts 2.0 Resources

State Tax Codes as Poverty Fighting Tools: 2018 Update on Four Key Policies in All 50 States

Rewarding Work Through State Earned Income Tax Credits in 2018

Reducing the Cost of Child Care Through State Tax Codes in 2018

Options for a Less Regressive Sales Tax in 2018

Property Tax Circuit Breakers in 2018

ITEP Testimony "Regarding the Final Report of the Arkansas Tax Reform and Relief Legislative Task Force"

Rep. Shuster’s Mixed Bag: Doubling the Gas Tax before Repealing It Entirely

Understanding and Fixing the New International Corporate Tax System

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Federal Tax Cuts in the Bush, Obama, and Trump Years

The Other SALT Cap Workaround: Accountants Steer Clients Toward Private K-12 Voucher Tax Credits

Lottery, Casino and other Gambling Revenue: A Fiscal Game of Chance

The New International Corporate Tax Rules: Problems and Solutions

ITEP's Senior Policy Analyst Richard Phillips Remarks at Facebook Shareholders Meeting in Favor of Tax Principles Resolution

SALT/Charitable Workaround Credits Require a Broad Fix, Not a Narrow One

How Long Has It Been Since Your State Raised Its Gas Tax?

State & Local Tax Contributions of Young Undocumented Immigrants

10 Things You Should Know about the Nation's Tax System

Many Large Corporations Reporting Tax Cut-Inspired Employee Bonuses Were Paying Low Tax Rates to Begin With

Trump Tax Cuts Likely Make U.S. Corporate Tax Level Lowest Among Developed Countries

The U.S. Is One of the Least Taxed Developed Countries

Fifteen (of Many) Reasons We Need Real Corporate Tax Reform

Who Pays Taxes in America in 2018?

Extensions of the New Tax Law’s Temporary Provisions Would Mainly Benefit the Wealthy

Many Localities Are Unprepared to Collect Taxes on Online Purchases: Amazon.com and other E-Retailers Receive Tax Advantage Over Local Businesses

ITEP Testimony on “Post Tax Reform Evaluation of Recently Expired Tax Provisions”

Preventing State Tax Subsidies for Private K-12 Education in the Wake of the New Federal 529 Law

What the Tax Cuts and Jobs Act Means for States – A Guide to Impacts and Options

Key Lessons for States as They Determine Responses to the Federal Tax Bill

Multinational Corporations Would Receive $413 Billion in Tax Breaks from Congressional Repatriation Proposal

Tax Bill Would Increase Abuse of Charitable Giving Deduction, with Private K-12 Schools as the Biggest Winners

Updated Tax Contributions of Young Undocumented Immigrants

National and 50-State Impacts of House and Senate Tax Bills in 2019 and 2027

How True Tax Reform Would Eliminate Breaks for Real Estate Investors Like Donald Trump

Six More Things to Know About the Senate Tax Plan

Revised Senate Plan Would Raise Taxes on at Least 29% of Americans and Cause 19 States to Pay More Overall

Analysis of the House Tax Cuts and Jobs Act

American Corporations Tell IRS that 61 Percent of Their Offshore Profits Are in 10 Tax Havens

Fact Sheet: Nike and Tax Avoidance

Fact Sheet: Facebook and Tax Avoidance

Fact Sheet: Apple and Tax Avoidance

9 Things You Should Know About the Tax Debate

The Domestic Production Activities Deduction: Costly, Complex and Ineffective

Trickle-Down Dries Up: States without personal income taxes lag behind states with the highest top tax rates

Offshore Shell Games 2017

Benefits of GOP-Trump Framework Tilted Toward the Richest Taxpayers in Each State

Fact Sheet: The Consequences of Adopting a Territorial Tax System

State Tax Codes as Poverty Fighting Tools

Trump Proposals Would Reduce the Share of Taxes Paid by the Richest 1%, Raise It for Everyone Else

Reducing the Cost of Child Care Through State Tax Codes in 2017

Property Tax Circuit Breakers in 2017

Options for a Less Regressive Sales Tax in 2017

Rewarding Work Through State Earned Income Tax Credits in 2017

Turning Loopholes into Black Holes: Trump’s Territorial Tax Proposal Would Increase Corporate Tax Avoidance

Nearly Half of Trump’s Proposed Tax Cuts Go to People Making More than $1 Million Annually

Comment Letter to Treasury on Earnings Stripping Regulations

Rewarding Work Through State Earned Income Tax Credits

Trump’s $4.8 Trillion Tax Proposals Would Not Benefit All States or Taxpayers Equally

Comment Letter on Tax Reform to Senate Finance Chairman

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Trump Budget Uses Unrealistic Economic Forecast to Tee Up Tax Cuts

How Long Has It Been Since Your State Raised Its Gas Tax?

Most Americans Live in States with Variable-Rate Gas Taxes

Public Loss Private Gain: How School Voucher Tax Shelters Undermine Public Education

Foreign Account Tax Compliance Act (FATCA): A Critical Anti-Tax Evasion Tool

Why States That Offer the Deduction for Federal Income Taxes Paid Get It Wrong

What Real Tax Reform Should Look Like

3 Percent and Dropping: State Corporate Tax Avoidance in the Fortune 500, 2008 to 2015

State & Local Tax Contributions of Young Undocumented Immigrants (2017)

Comparing the Distributional Impact of Revenue Options in Alaska

State and Local Tax Contributions of Undocumented Californians: County-by- County Data

10 Things You Should Know on Tax Day

Who Pays Taxes in America in 2017?

Fifteen (of Many) Reasons We Need Corporate Tax Reform

The U.S. Is One of the Least Taxed Developed Countries

U.S. Collects Smaller Share of Corporate Taxes Than Developed Country Average

Testimony before the Alaska House Labor & Commerce Committee On House Bill 36

Assessing the Distributional Consequences of Alaska's House Bill 115 (Version L)

Fortune 500 Companies Hold a Record $2.6 Trillion Offshore

Affordable Care Act Repeal Includes a $31 Billion Tax Cut for a Handful of the Wealthiest Taxpayers: 50-State Breakdown

Taxes and the On-Demand Economy

The 35 Percent Corporate Tax Myth

Undocumented Immigrants' State & Local Tax Contributions

Combined Reporting of State Corporate Income Taxes: A Primer

Regressive and Loophole-Ridden: Issues with the House GOP Border Adjustment Tax Proposal

State Gasoline Taxes: Built to Fail, But Fixable

State Tax & Revenue Information

Fairness Matters: A Chart Book on Who Pays State and Local Taxes

Alaska's Motor Fuel Tax: A National and Historical Outlier

Multinational Corporations Would Receive Half a Trillion in Tax Breaks from Trump's Repatriation Tax Proposal

Most Americans Live in States with Variable-Rate Gas Taxes

How Long Has It Been Since Your State Raised Its Gas Tax?

The Federal Estate Tax: A Critical and Highly Progressive Revenue Source

Fact Sheet: Preserving the Estate Tax

Privatization, Waste, and Unfunded Projects: The Problems with Trump's Infrastructure Proposal

State Tax Preferences for Elderly Taxpayers

Comprehensive Guide to "Repatriation" Proposals

Fact Sheet: What You Need to Know About Repatriation Proposals

Collecting Sales Taxes Owed on Internet Purchases

Fact Sheet: Comparison of House GOP Tax Plan, Trump's Initial Tax Proposal and Trump's Revised Tax Proposal

The Short and Sweet on Taxing Soda

Cigarette Taxes: Issues and Options

State Tax Subsidies for Private K-12 Education

Offshore Shell Games 2016

Comment Letter to FASB on Income Tax Disclosure

State Tax Codes as Poverty Fighting Tools

Property Tax Circuit Breakers

Reducing the Cost of Child Care Through State Tax Codes

Rewarding Work Through State Earned Income Tax Credits

Options for a Less Regressive Sales Tax

How State Tax Changes Affect Your Federal Taxes: A Primer on the "Federal Offset"

Indexing Income Taxes for Inflation: Why It Matters

The Folly of State Capital Gains Tax Cuts

Achieving Sustainable Infrastructure Revenue with Gas Tax Reform

Why Sales Taxes Should Apply to Services

Income Tax Offers Alaska a Brighter Fiscal Future

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Ryan Tax Plan Reserves Most Tax Cuts for Top 1 percent, Costs $4 Trillion Over 10 Years

State Corporate Tax Disclosure: Why It's Needed

How Long Has it Been Since Your State Raised Its Gas Tax?

State Treatment of Itemized Deductions

Distributional Analyses of Revenue Options for Alaska

Higher Education Income Tax Deductions and Credits in the States

Undocumented Immigrants' State & Local Tax Contributions (2016)

Tennessee Hall Tax Repeal Would Overwhelmingly Benefit the Wealthy, Raise Tennesseans' Federal Tax Bills by $85 Million

Rewarding Work Through State Earned Income Tax Credits

Tax Foundation Model Seeks to Revive Economic Voodoo

How Long Has it Been Since Your State Raised Its Gas Tax?

Most Americans Live in States with Variable-Rate Gas Taxes

Testimony before the Vermont Senate Committee on Finance: Tax Policy Issues with Legalized Retail Marijuana

ITEP Comments to the Vermont Senate Committee on Finance: Tax Expenditure Evaluation

A Primer on State Rainy Day Funds

State Tax Codes As Poverty Fighting Tools

Rewarding Work Through State Earned Income Tax Credits

Low Tax for Whom?: Tennessee is a "Low Tax State" Overall, But Not for Families Living in Poverty

Low Tax for Whom?: South Dakota is a "Low Tax State" Overall, But Not for Families Living in Poverty

Low Tax for Whom?: Washington is a "Low Tax State" Overall, But Not for Families Living in Poverty

Low Tax for Whom?: Florida is a "Low Tax State" Overall, But Not for Families Living in Poverty

Low Tax for Whom?: Texas is a "Low Tax State" Overall, But Not for Families Living in Poverty

Low Tax for Whom?: Arizona is a "Low Tax State" Overall, But Not for Families Living in Poverty

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Pay-Per-Mile Tax is Only a Partial Fix

Testimony: Adding Sustainability to the Highway Trust Fund

Issues with Taxing Marijuana at the State Level

Undocumented Immigrants' State & Local Tax Contributions (2015)

State Tax Preferences for Elderly Taxpayers

Most Americans Live in States with Variable-Rate Gas Taxes

How Long Has it Been Since Your State Raised Its Gas Tax?

Grocery Tax Exemption Is No Improvement for Idaho

Who Pays? (Fourth Edition)

Who Pays? Fifth Edition

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Options for Progressive Sales Tax Relief

State Estate and Inheritance Taxes

Pay-Per-Mile Tax is Only a Partial Fix

STAMP is an Unsound Tool for Gauging the Economic Impact of Taxes

State Gasoline Taxes: Built to Fail, But Fixable

The Federal Gas Tax: Long Overdue for Reform

Improving Tax Fairness with a State Earned Income Tax Credit

Gas Tax Hits Rock Bottom in Ten States

Most Americans Live in States with Variable-Rate Gas Taxes

Tennessee Hall Tax Repeal Would Overwhelmingly Benefit the Wealthy, Raise Tennesseans' Federal Tax Bills by $60 Million

90 Reasons We Need State Corporate Tax Reform

The Sorry State of Corporate Taxes

Paying for Education Finance Reform in Colorado

A Federal Gas Tax for the Future

Low Tax for Who?

State Tax Codes As Poverty Fighting Tools

Washington is a "Low Tax State" Overall, But Not for Families Living in Poverty

Texas is a "Low Tax State" Overall, But Not for Families Living in Poverty

Tennessee is a "Low Tax State" Overall, But Not for Families Living in Poverty

South Dakota is a "Low Tax State" Overall, But Not for Families Living in Poverty

Florida is a "Low Tax State" Overall, But Not for Families Living in Poverty

Arizona is a "Low Tax State" Overall, But Not for Families Living in Poverty

A Closer Look at TABOR (Taxpayer Bill of Rights)

Tax Expenditure Reports: A Vital Tool with Room for Improvement

Tax Incentives: Costly for States, Drag on the Nation

Sales Tax Holidays: An Ineffective Alternative to Real Sales Tax Reform

Undocumented Immigrants' State and Local Tax Contributions (2013)

Testimony: Evaluating the Motor Vehicle Fuel Tax Reforms in DC's Bill 20-199

Don't Blame the Gas Tax for High Gas Prices

5% Cut in Indiana's Income Tax is Stacked in Favor of the Wealthy

Indiana Senate's Income Tax Cut: Just as Lopsided as the Governor's

Kansas House and Senate Proposals Set the Stage for Tax Hikes on Poor and Middle-Income Families

Governor Jindal's Tax Plan Would Increase Taxes on Poorest 60 Percent of Louisianans

States with "High Rate" Income Taxes are Still Outperforming No-Tax States

Laffer's New Job Growth Factoid is All Rhetoric and No Substance

IDACorp-- Biggest Winner Under Property Tax Plan-- Pays Nothing in State Income Taxes

Kansas Governor's New Plan Increases Taxes on Poor Yet Slashes Revenue by $340 Million

More Inaccuracies, Bigger Omissions: Arthur Laffer's Newest Study of Income Tax Repeal Falls Short

Proposal to Eliminate Income Taxes Amounts to a Tax Increase on Bottom 80 Percent of Louisianans

Tax Principles: Building Blocks of A Sound Tax System

Five Steps Toward a Better Tax Expenditure Debate

State Tax Codes As Poverty Fighting Tools

Most of Indiana Tax Rate Cut Would Flow to Upper-Income Taxpayers

Corporate Income Tax Apportionment and the "Single Sales Factor"

State Estate and Inheritance Taxes

Four Tax Ideas for Jobs-Focused Governors

The Progressive Income Tax: An Essential Element of Fair and Sustainable State Tax Systems

Sales Tax Holidays: A Boondoggle

Tax Bill Signed by Governor Brownback Makes Kansas an Outlier

Latest Kansas Tax Bill Carries $680 Million Price Tag and Raises Taxes on Those Least Able to Pay

Three Strategies for Making Enacted Kansas Tax Plan Less Unfair and Less Costly

Kansas Tax Bill Would Cost $600 Million a Year While Hiking Taxes on Low-Income Families

How Federal Tax Reform Can Help or Hurt State and Local Governments

Regarding Proposals to Increase Taxes on Upper-Income Rhode Islanders

Repealing Estate Tax Will Not Create An Economic Boom

Tax Plans Put Kansas on Road Away from Fair & Adequate Tax Reform

Idaho House Tax Plan Stacked In Favor of the Wealthy

Alaska Senate State Affairs Committee Regarding SB 29, The Alaska Tax Break Transparency Act

Testimony on Reinstating Maryland's "Millionaires' Tax"

Arthur Laffer Regression Analysis is Fundamentally Flawed, Offers No Support for Economic Growth Claims

"High Rate" Income Tax States Are Outperforming No-Tax States

Kansas Governor Tax Proposal: Wealthy Kansans Pay Less, Poor and Middle-Income Kansans Pay More

Corporate Tax Dodging In the Fifty States, 2008-2010

Corporate Taxpayers & Corporate Tax Dodgers

Costs of Personal Income Tax Repeal in Kansas

Tax Expenditures: Spending By Another Name

Cigarette Taxes: Issues and Options

Uncertain Benefits, Hidden Costs: The Perils of State-Sponsored Gambling

State Tax Codes As Poverty Fighting Tools (2011)

Rewarding Work Through Earned Income Tax Credits

State Income Taxes and Older Adults

State Treatment of Itemized Deductions

Property Tax Circuit Breakers

The Folly of State Capital Gains Tax Cuts

Split Roll Property Taxes

Reducing the Cost of Child Care Through Income Tax Credits

Property Tax Homestead Exemptions

Capping Property Taxes: A Primer

Taxes and Economic Development 101

Fighting Back: Accountable Economic Development Strategies

Examining Economic Development Research

Texas is a Low Tax State, But Not for Families Living in Poverty

Washington is a Low Tax State, But Not for Families Living in Poverty

Tennessee is a Low Tax State, But Not for Families Living in Poverty

Florida is a Low Tax State, But Not for Families Living in Poverty

Arizona is a Low Tax State, But Not for Families Living in Poverty

Why States That Offer the Deduction for Federal Income Taxes Paid Get it Wrong

How State Personal Income Taxes Work

Indexing Income Taxes for Inflation: Why It Matters

How State Tax Changes Affect Your Federal Taxes: A Primer on the "Federal Offset"

How Property Taxes Work

Income Tax Simplification: How to Achieve It

Tax Policy Nuts and Bolts: Understanding the Tax Base and Tax Rate

Introduction to ITEP's Tax Incidence Analysis

How State Corporate Income Taxes Work

The "QPAI" Corporate Tax Break: How it Works and How States Can Respond

"Nowhere Income" and the Throwback Rule

Combined Reporting of State Corporate Income Taxes: A Primer

Sales Tax Holidays: A Boondoggle

How Can States Collect Taxes Owed on Internet Sales?

Options for Progressive Sales Tax Relief

Should Sales Taxes Apply to Services?

How Sales and Excise Taxes Work

Expert to North Carolina: Don't Cap the Gas Tax

Illinois Must Ignore CME's Tax Tantrum

ITEP's Testimony on Combined Reporting Legislation

ITEP's Testimony on Tax Expenditure Procedural Reform

Connecticut Takes a Stand for Progressive Tax Policy and a Balanced Budget Approach

States Should Not Allow Amazon.com to Bully Them into Forgoing Sales Tax Reform

ITEP's Testimony on Sales Tax Modernization Proposal

Don't Give Up on Pease: States Can Decouple from Recent Federal Tax Cuts for Wealthy Itemizers

In It for the Long Haul: Why Concerns over Personal Income Tax "Volatility" Are Overblown

Should Illinois Tax Retirement Income?

ITEP's Testimony on EITC Legislation

Topsy-Turvy: State Income Tax Deductions for Federal Income Taxes Turn Tax Fairness on its Head

Five Reasons to Reinstate Maryland's "Millionaires' Tax"

The ITEP Guide to Fair State and Local Taxes

A Capital Idea

How the Bush Tax Cuts Affect State Revenues

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

Testimony before the Maryland Business Tax Commission: Combined Reporting

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

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

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

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

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

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

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

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

ITEP's Testimony on TRAC Sales and Use Tax Proposal

ITEP Podcast on Maine Voters' Rejection of Tax Reform - download audio (.mp3)

Pending Georgia Tax Changes Would Redistribute Income From the Poorest Families to the Rich

Massey Pays One-Sixth of 35% Federal Tax Rate, Little in State Income Tax

Leaving Money on the Table: "Federal Offset" Provides Incentive for States to Rely on Progressive Income Taxes

Does Alabama's Tax System "Redistribute Wealth"?

Maryland's Millionaire Migration Debate: Understanding the Relevance of the New Jersey Migration Studies

Proposed Repeal of Refundable Low Income Credit Would Hurt the Poorest Georgians

ITEP's Testimony Before the MD House Ways & Means Committee on Preserving Maryland's "Millionaires' Tax"

ITEP's Testimony on HB 2034 Income Tax Reforms

ITEP's Testimony Before the MD Senate Budget and Tax Committee on Preserving Maryland's "Millionaires' Tax"

Leadership Tax Plan Hits Poor Hardest

Evaluating Special Session Revenue-Raising Options

Determining the Statewide Sales Tax Rate Under SJR 29 and HJR 56

Testimony on SJR 29: Income Tax Repeal

Five Reasons to Preserve Maryland's "Millionaires' Tax"

A Progressive Strategy for Meeting Illinois' Current and Future Revenue Needs

Where Have All of Maryland's Millionaires Gone?

Perspective on Arizona's Tax Structure - Past, Present, and Future (PowerPoint)

Recent Assertions about State Tax Increases Don't Hold Much Water [Revised Aug 7, 2009]

Testimony before the Maryland Business Tax Commission

Serious Problems, Stark Choices

Kentucky Forward Press Conference - ITEP Statement on Progressive Tax Reform

ITEP Testimony on Corporate Tax Reform before the New York State Senate Select Committee on Budget and Tax Reform

Ready, Set, Reform - How the Income Tax Can Help Make the Illinois Tax System Fairer and More Sustainable

Analysis of HJR 36 "Fair" Tax Plan

Fact Sheet on HB64 Income Tax Proposal

Fact Sheet on SB71 Proposed Income Tax Rate Cut

Budget Hikes Taxes on Low-Income Families to Pay for High-End Capital Gains Cuts

A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness

ITEP Testimony on HB 642 Tax Reform Proposal before the New Hampshire General Court House Committee on Ways & Means

ITEP Testimony on HB 567 Income Tax Reform

Latest IRS Data Reveal Fundamental Mismatches in the States

Fair and Sustainable Tax Reform: Options for Louisiana

Building a Better Tax Cut: An Alternative to SB 87

ITEP Testimony on Combined Reporting, Before the Massachusetts General Court Joint Committee on Revenue

Senate Plan Falls Hardest on Low-Income Marylanders

ITEP Testimony on Governor's Plan: Expanding the Sales Tax

ITEP Testimony on Governor's Plan: Improving the Income Tax

ITEP Testimony on Governor's Plan: Corporate Tax Reform

Assessing the Income Tax Treatment of Social Security Benefits

Combined Reporting - How Does Your State Stack Up?

ITEP Testimony on Tax Reform Bill HB750 in Illinois

ITEP Testimony on Nebraska EITC Expansion

Broad-Based Gross Receipts Taxes: A Worthwhile Alternative?

ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland

ITEP Testimony on HB 444 Proposal to Exclude Social Security Benefits from Tax

Dollars and Cents - Bringing Nebraska's Tax System Into the 21st Century (Powerpoint)

How Will the 2006 Special Session Affect Louisiana Tax Fairness?

Analysis of Proposed Capital Gains Tax Cut

ITEP Testimony on HB 1960 Proposed Income Tax Reform

ITEP Testimony Bill 16-35 Proposed Income Tax Changes

ITEP Testimony on SB 403 and SB 748 - Combined Reporting & Corporate Minimum Tax

State Corporate Income Taxes 2001-2003

Corporate Income Taxes in the Bush Years

The Effects of Replacing Most Federal Taxes with a National Sales Tax

The Impact of the Ron Sims Tax Plan on Washington Tax Fairness

A Primer on State Rainy Day Funds

Federal Taxation of Earnings Versus Investment Income in 2004

Value Added Taxes: An Option for States?

State Corporate Tax Disclosure: Why It's Needed

Does Personal Income Tax Progressivity Inhibit Economic Growth?

The Distributional Impact of SB 1374's Personal Income Tax Changes

ITEP Testimony on Maryland Tax Reform Options

Options for Income Tax Simplification in Iowa

The Impact of Imposing a "Flat Tax" on Missouri Personal Income

Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]

NEW HAMPSHIRE: Impact of Options for Reforming New Hampshire's Tax System (PowerPoint)

Balancing Act: Tax Reform Options for Illinois

How Would Expanding Oregon's Deduction for Federal Income Taxes Paid Affect Elderly Oregonians?

ITEP Testimony Before Virginia Tax Reform Commission

Revenue-Raising Plans for Louisiana: Who Pays?

Analysis of Virginia Tuition Tax Credit Proposal

A Plan for Progressive Tax Reform in Alabama

Analysis of Tennessee Tax Reform Proposals

Behind the Numbers: ITEP Analysis of NTU Tax Study

Behind the Numbers: ITEP Analysis of NTU Tax Study

ITEP Testimony on Proposed Rhode Island Tax Changes Before the Rhode Island Senate Select Committee

ITEP Testimony on Kentucky's Tax System

An Analysis of SB 535's Proposed Corporate and Personal Capital Gains Tax Cut

The Consequences of Increasing Oregon's Deduction for Federal Income Taxes Paid

Analysis of New York Tax Proposals

Economic Development in Minnesota - High Subsidies, Low Wages, Absent Standards

ITEP Testimony on New Hampshire Income Tax Proposal HB 109

Choices for Iowa: Building a Better Tax System

ITEP Testimony on Minnesota Tax Expenditures Before the Minnesota Corporate Subsidy Reform Commission

ITEP Testimony on New Hampshire Income Tax Proposal HB 1668

Tax Strategies for a Strong Minnesota

The Hidden Entitlements