Institute on Taxation and Economic Policy (ITEP)

Michigan

State Rundown 12/10: ‘Tis the Season to Reclaim Lost Revenue

property tax debates are taking place throughout the nation.

Linking to Tipped and Overtime Income Deductions Would Worsen State Shortfalls, Do Little to Help Workers

State deductions for tips and overtime are not only ineffective at supporting working-class people, it will come at a substantial cost to state budgets.

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Local Vacancy Taxes: A Tool but Not a Panacea

November 17, 2025 • By Rita Jefferson

Local Vacancy Taxes: A Tool but Not a Panacea

Vacancy taxes will not single-handedly solve problems in cities, but they are worth considering to address housing shortages, land use, and building thriving communities.

State Rundown 11/13: States Tackle Impending Deficits, Pennsylvania Secures an EITC

Revenue forecasts look increasingly grim as states anticipate shortfalls due to the slowing economy and impacts of the new federal tax law.

State Rundown 11/5: Voters Say “Yes!” to Public Investments

Despite being an off-year election, voters made a call for shared public investments at the polls.

State Rundown 10/27: As Temperatures Cool Tax Policy Heats Up

States across the nation are debating how best to respond to costly new federal tax cuts.

Why States Shouldn’t Go Along With OBBBA’s Corporate Tax Breaks: A Practical Guide

States should immediately decouple from four costly corporate tax provisions in the new federal tax law.

State Rundown 9/4: Colorado Tackles Offshore Corporate Tax Avoidance, Paves Way for State Conformity Best Practices

Despite an increasingly bleak state revenue outlook, state lawmakers across the country continue to prioritize regressive tax cuts.

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

Sales tax holidays are often marketed as relief for everyday families, but they do little to address the deeper inequities of regressive sales taxes. In 2025, 18 states offer these holidays at a collective cost of $1.3 billion.