Delaware
Amid Economic Uncertainty, Delaware Lawmakers Should Consider Progressive Revenue Proposals
June 4, 2025 • By Miles Trinidad
Delaware leaders cited the ongoing federal tax debate and economic uncertainty amid the Trump administration's tariffs and trade wars as reasons to delay pursuing some of the progressive tax increases that Gov. Matt Meyers proposed in recent months. But just the opposite is needed. Delaware lawmakers should advance tax policies that can simultaneously protect state revenue to fund important priorities and improve tax equity in the state ahead of the approaching fiscal storm.
Delaware: Who Pays? 7th Edition
January 9, 2024 • By ITEP Staff
Delaware Download PDF All figures and charts show 2024 tax law in Delaware, presented at 2023 income levels. Senior taxpayers are excluded for reasons detailed in the methodology. Our analysis includes nearly 100 percent of state and local tax revenue collected in Delaware. State and local tax shares of family income Top 20% Income Group […]
Delaware: Who Pays? 6th Edition
October 17, 2018 • By ITEP Staff
DELAWARE Read as PDF DELAWARE STATE AND LOCAL TAXES Taxes as Share of Family Income Top 20% Income Group Lowest 20% Second 20% Middle 20% Fourth 20% Next 15% Next 4% Top 1% Income Range Less than $19,500 $19,500 to $34,700 $34,700 to $59,200 $59,200 to $100,000 $100,000 to $197,400 $197,400 to $444,900 over $444,900 […]
Tax Cuts 2.0 – Delaware
September 26, 2018 • By ITEP Staff
The $2 trillion 2017 Tax Cuts and Jobs Act (TCJA) includes several provisions set to expire at the end of 2025. Now, GOP leaders have introduced a bill informally called “Tax Cuts 2.0” or “Tax Reform 2.0,” which would make the temporary provisions permanent. And they falsely claim that making these provisions permanent will benefit […]
How the Final GOP-Trump Tax Bill Would Affect Delaware Residents’ Federal Taxes
December 16, 2017 • By ITEP Staff
The final tax bill that Republicans in Congress are poised to approve would provide most of its benefits to high-income households and foreign investors while raising taxes on many low- and middle-income Americans. The bill would go into effect in 2018 but the provisions directly affecting families and individuals would all expire after 2025, with […]
How the House and Senate Tax Bills Would Affect Delaware Residents’ Federal Taxes
December 6, 2017 • By ITEP Staff
The House passed its “Tax Cuts and Jobs Act” November 16th and the Senate passed its version December 2nd. Both bills would raise taxes on many low- and middle-income families in every state and provide the wealthiest Americans and foreign investors substantial tax cuts, while adding more than $1.4 trillion to the deficit over ten years. The graph below shows that both bills are skewed to the richest 1 percent of Delaware residents.
How the Revised Senate Tax Bill Would Affect Delaware Residents’ Federal Taxes
November 13, 2017 • By ITEP Staff
The Senate tax bill released last week would raise taxes on some families while bestowing immense benefits on wealthy Americans and foreign investors. In Delaware, 42 percent of the federal tax cuts would go to the richest 5 percent of residents, and 9 percent of households would face a tax increase, once the bill is fully implemented.
How the House Tax Proposal Would Affect Delaware Residents’ Federal Taxes
November 6, 2017 • By ITEP Staff
The Tax Cuts and Jobs Act, which was introduced on November 2 in the House of Representatives, includes some provisions that raise taxes and some that cut taxes, so the net effect for any particular family’s federal tax bill depends on their situation. Some of the provisions that benefit the middle class — like lower tax rates, an increased standard deduction, and a $300 tax credit for each adult in a household — are designed to expire or become less generous over time. Some of the provisions that benefit the wealthy, such as the reduction and eventual repeal of the estate…
GOP-Trump Tax Framework Would Provide Richest One Percent in Delaware with 52.9 Percent of the State’s Tax Cuts
October 4, 2017 • By ITEP Staff
The “tax reform framework” released by the Trump administration and congressional Republican leaders on September 27 would not benefit everyone in Delaware equally. The richest one percent of Delaware residents would receive 52.9 percent of the tax cuts within the state under the framework in 2018. These households are projected to have an income of at least $497,100 next year. The framework would provide them an average tax cut of $49,370 in 2018, which would increase their income by an average of 2.7 percent.
In Delaware 40.5 Percent of Trump’s Proposed Tax Cuts Go to People Making More than $1 Million
August 17, 2017 • By ITEP Staff
A tiny fraction of the Delaware population (0.5 percent) earns more than $1 million annually. But this elite group would receive 40.5 percent of the tax cuts that go to Delaware residents under the tax proposals from the Trump administration. A much larger group, 44.3 percent of the state, earns less than $45,000, but would receive just 6.0 percent of the tax cuts.
Trump Tax Proposals Would Provide Richest One Percent in Delaware with 46.6 Percent of the State’s Tax Cuts
July 20, 2017 • By ITEP Staff
Earlier this year, the Trump administration released some broadly outlined proposals to overhaul the federal tax code. Households in Delaware would not benefit equally from these proposals. The richest one percent of the state’s taxpayers are projected to make an average income of $1,798,100 in 2018. They would receive 46.6 percent of the tax cuts that go to Delaware’s residents and would enjoy an average cut of $84,310 in 2018 alone.
State Rundown 7/11: Some Legislatures Get Long Holiday Weekends, Others Work Overtime
July 11, 2017 • By ITEP Staff
Illinois and New Jersey made national news earlier this month after resolving their contentious budget stalemates. But they weren’t the only states working through (and in some cases after) the holiday weekend to resolve budget issues.
State Rundown 6/28: States Scramble to Finish Budgets Before July Deadlines
June 28, 2017 • By ITEP Staff
This week, several states attempt to wrap up their budget debates before new fiscal years (and holiday vacations) begin in July. Lawmakers reached at least short-term agreement on budgets in Alaska, New Hampshire, Rhode Island, and Vermont, but such resolution remains elusive in Connecticut, Delaware, Illinois, Maine, Pennsylvania, Washington, and Wisconsin.
State Rundown 6/21: Crunch Time for Many States with New Fiscal Year on Horizon
June 21, 2017 • By Meg Wiehe
This week several states rush to finalize their budget and tax debates before the start of most state fiscal years on July 1. West Virginia lawmakers considered tax increases as part of a balanced approach to closing the state’s budget gap but took a funding-cuts-only approach in the end. Delaware legislators face a similar choice, […]
State Rundown 5/24: Several States Scramble to Finalize Budgets
May 24, 2017 • By ITEP Staff
This week, Kansas lawmakers continued work on fixing the fiscal mess created by tax cuts in recent years, as legislators in Louisiana, Minnesota, Oklahoma, and West Virginia attempted to wrap up difficult budget negotiations before their sessions come to an end, and Delaware lawmakers advanced a corporate tax increase as one piece of a plan to close that state's budget shortfall. Our "what we're reading" section this week is also packed with articles about state and local effects of the Trump budget, new 50-state research on property taxes, and more.
State Rundown 5/18: Tax Debate Heat Wave Hitting States
May 18, 2017 • By Meg Wiehe
This week saw tax debates heat up in many states. Late-session discovered revenue shortfalls, for example, are creating friction in Delaware, New Jersey, and Oklahoma, while special sessions featuring tax debates continue in Louisiana, New Mexico, and West Virginia. Meanwhile the effort to revive Alaska's personal income tax has cooled off.
New York Times: Need to Hide Some Income? You Don’t Have to Go to Panama
April 8, 2016
“In Wyoming, Nevada and Delaware, it’s possible to create these shell corporations with virtually no questions asked,” said Matthew Gardner, executive director of the Institute on Taxation and Economic Policy, a nonprofit research organization in Washington.” Read more
Salon: How Delaware became an American haven for “grand corruption”
February 22, 2016
“According to the Institute on Taxation and Economic Policy, the cherry on this tax-reduction sundae is that Toys R US can, in turn, take the royalty payment as a deductible business expense off their state tax returns. In 1990, Geoffrey LLC received $55 million in royalty income, “and Toys R US was able to avoid […]
The News Journal: Are we really a xenophobic and racist country?
December 22, 2015
“The rhetoric from anti-immigrants is that they come here to usurp benefits they do not deserve. The reality is that many of these immigrants – both undocumented and documented – provide more than they actually receive. For example, out of any undocumented immigrant’s pay check there is a tax on social security and Medicaid – […]
Delaware: An Onshore Tax Haven
December 10, 2015 • By Richard Phillips
When thinking of tax havens, one generally pictures notorious zero-tax Caribbean islands like the Cayman Islands and Bermuda. However, we can also find a tax haven a lot closer to home in the state of Delaware - a choice location for U.S. business formation. A loophole in Delaware's tax code is responsible for the loss of billions of dollars in revenue in other U.S. states, and its lack of incorporation transparency makes it a magnet for people looking to create anonymous shell companies, which individuals and corporations can use to evade an inestimable amount in federal and foreign taxes. The…
The Washington Post: Best state: Delaware, for tax fairness
January 16, 2015
“Every state tax system soaks the poor proportionally more than it does the rich, according to a report released Wednesday by the Institute on Taxation and Economic Policy (ITEP). On average, the report found, the bottom 20 percent of earners give up about twice as large a share of their incomes in state and local […]
Deleware NewsZap: Gas Tax-Is it Still Happening?
May 27, 2014
According to the Institute on Taxation and Economic Policy, a nonpartisan think-tank, the challenge with state gas taxes is its unsustainability, as it relates to vehicle fuel efficiency and the rising cost of building infrastructure.
Bloomberg: How Gasoline-Use Drop May Raise Taxes in Deleware
May 27, 2014
Fuel-efficiency gains, inflation and higher construction costs have eroded the ability of state gasoline taxes to keep pace with needs, said Carl Davis, an analyst at the Institute on Taxation and Economic Policy, a Washington-based research group.
Cape Gazette: Tax expert speaks to advocacy group
August 12, 2013
(Original Post) Gardner: DuPont pays no state, federal income tax By Kara Nuzback | Aug 07, 2013 Matt Gardner of the Institute on Taxation and Economic Policy said companies such as DuPont do not pay $1 in state or federal income tax. LEWES — Fortune 500 companies are using loopholes to legally avoid paying taxes […]
WHYY Radio: Study shows N.J., Pa. and Del. could profit from immigration reform
July 10, 2013
Original Post July 10, 2013By Ann Marie Awad Audio File at the link Immigration legislation pending in Congress could boost revenue for New Jersey, Pennsylvania and Delaware, according to a study released today by the nonpartisan Institute on Taxation and Economic Policy (ITEP). ITEP Executive Directer Matt Garder says those who crossed the border illegally […]
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