Institute on Taxation and Economic Policy (ITEP)

Oregon

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Tax Payments by Undocumented Immigrants

July 30, 2024 • By ITEP Staff

Tax Payments by Undocumented Immigrants

Undocumented immigrants paid $96.7 billion in federal, state, and local taxes in 2022. Providing access to work authorization for undocumented immigrants would increase their tax contributions both because their wages would rise and because their rates of tax compliance would increase.

Five Tax Takeaways from 2024 State Legislative Sessions 

Major tax cuts were largely rejected this year, but states continue to chip away at income taxes. And while property tax cuts were a hot topic across the country, many states failed to deliver effective solutions to affordability issues.

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Improving Refundable Tax Credits by Making Them Immigrant-Inclusive

July 17, 2024 • By Emma Sifre, Marco Guzman

Improving Refundable Tax Credits by Making Them Immigrant-Inclusive

Undocumented immigrants who work and pay taxes but don't have a valid Social Security number for either themselves or their children are excluded from federal EITC and CTC benefits. Fortunately, several states have stepped in to ensure undocumented immigrants are not left behind by the gaps in the federal EITC and CTC. State lawmakers should continue to ensure that immigrants who are otherwise eligible for these tax credits receive them.

State Rundown 6/26: Summer Special Sessions Are In, Anti-tax Ballot Initiatives Out

Many families are heading out on summer vacations, but legislators across the country are heading back to statehouses for special sessions...

States Should Opt Into IRS Direct File as the Program is Made Permanent

While there is plenty of room to expand Direct File at the federal level, states can take matters into their own hands and bring this benefit to their residents by opting into the program.

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Better Tax Codes Help Boost Teacher Pay

May 16, 2024 • By Alex Welch

Better Tax Codes Help Boost Teacher Pay

There are a variety of factors that affect teacher pay. But one often overlooked factor is progressive tax policies that allow states to raise and provide the funding educators and their students deserve.

Iowa Flat Tax Shows Why Such Policies Are a Problem Everywhere

As Iowa lawmakers change the state’s graduated personal income tax to a single flat rate, they are designing a state tax code where the rich will pay a lower rate overall than families with modest means.

Audio: ITEP’s Joe Hughes on the Need for a Well-Funded IRS

April 12, 2024

ITEP Federal Policy Analyst Joe Hughes appeared on the Oregon Center for Public Policy’s “Policy for the People” podcast, discussing IRS funding and Direct File.

Oregon Center for Public Policy: Complete Reporting Would Make It Hard for Corporations to Hide Profits Overseas

April 10, 2024

Oregon can clamp down on multinational corporations shifting profits overseas, create a more level playing field for Oregon businesses, and raise millions in revenue by enacting “Complete Reporting” by large corporations. That law would make it difficult for multinational corporations to avoid Oregon corporate income taxes by artificially shifting profits earned in Oregon to subsidiaries […]

Money: These States Are Using Their Budget Surpluses to Give Tax Breaks to Residents

April 8, 2024

The most impactful changes in state taxes this year have come in the form of new or expanded tax credits targeted at families with children, according to Aidan Davis, state policy director at the Institute of Taxation and Economic Policy (ITEP), a nonprofit, nonpartisan tax policy organization. “The first really incredible — and, I would say, positive — trend was that 18 states created or enhanced child tax credits or income tax credits in their states,” Davis says. Three of those states (Minnesota, Oregon and Utah) launched brand-new child tax credits, she says, with the remainder altering, and usually improving, existing credits.

State Rundown 4/3: Some States Buck the Trend on Foolish Tax Policy

This week tax cuts were debated across the upper Midwest...

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

More than one dozen cities and counties levy progressive taxes on high-price real estate transactions — sometimes called mansion taxes — and over a dozen more are considering such policies. By asking buyers and sellers with greater financial means to contribute more to the common good, these policies are equipping communities with resources to make progress on critical challenges of local and national concern.

Mother Jones: It’s No Secret Our Tax System Punishes Low-Income People. It Doesn’t Have To

February 26, 2024

Oregon taxpayers will become some of the first in the nation to have the option to self-identify their race and ethnicity when they file their tax returns this year. The reason is both simple and complex: Especially at the state level, taxes worsen America’s yawning wealth gaps rather than easing them. A growing number of advocates and policymakers are trying to do something about that. 

Audio: ITEP’s Miles Trinidad Talks About Oregon’s Upside-Down Tax Code

February 12, 2024

We’re talking taxes today on Policy for the People, specifically from the vantage point of the Oregonians with the fewest resources, those who are struggling the most to make ends meet. In our first segment, we hear about a brand new tax credit in Oregon designed to shore up the lowest-income families with young children in our state. Tyler Mac Innis of the Oregon Center for Public Policy explains who qualifies for the Oregon Kids’ Credit and why the creation of this new tax credit is a very good thing. But despite the positive development that the Oregon Kids’ Credit…

Oregon Center for Public Policy: Oregon’s Tax System is Fundamentally Unfair, but We Can Fix It

January 23, 2024

If you were designing a tax system from scratch, who would you tax at a higher rate: a low-income family struggling to pay the rent and put food on the table, or a rich family making way more money than they spend?

State Tax Watch 2024

January 23, 2024 • By ITEP Staff

State Tax Watch 2024

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 […]

How the Fairness of State Tax Codes Affects Public Education

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.

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In Most States, the Tax Code Makes Inequality Worse

January 9, 2024 • By Carl Davis

In Most States, the Tax Code Makes Inequality Worse

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.

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. That’s according to the latest edition of the Institute on Taxation and Economic Policy’s Who Pays?, the only distributional analysis of tax systems in all 50 states and the District of Columbia.

Oregon: Who Pays? 7th Edition

January 9, 2024 • By ITEP Staff

Oregon: Who Pays? 7th Edition

Oregon Download PDF All figures and charts show 2024 tax law in Oregon, 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 Oregon. State and local tax shares of family income Top 20% Income Group […]

State Rundown 1/4: New Year, New Opportunities, Same Tax Cut Proposals

The year may be new, but state lawmakers seem to have the same old resolution: slashing state income taxes...

Which States Allow Deductions for Federal Income Taxes Paid?

Three states allow an unusual income tax deduction for federal income taxes paid. Missouri and Oregon limit these deductions by capping and/or phasing out the deduction, while Alabama, offers what amounts to an unlimited deduction. These deductions are detrimental to state income tax systems on many fronts, as they offer large benefits to high-income earners […]

Hidden in Plain Sight: Race and Tax Policy in 2023 State Legislative Sessions

Race was front and center in a lot of state policy debates this year, from battles over what’s being taught in schools to disagreements over new voting laws. Less visible, but also extremely important, were the racial implications of tax policy changes. What states accomplished this year – both good and bad – will acutely affect people and families of color.

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Abortion-Restricting States Skimp on Funding for Children

November 9, 2023 • By Amy Hanauer

Abortion-Restricting States Skimp on Funding for Children

States differ dramatically in how much they allow families to make choices about whether and when to have children and how much support they provide when families do. But there is a clear pattern: the states that compel childbirth spend less to help children once they are born.

State Tax Credits Have Transformative Power to Improve Economic Security

The latest analysis from the U.S. Census Bureau provides an important reminder of the compelling link between public investments and families’ economic well-being. Policy decisions can drastically reduce poverty and improve family economic stability for low- and middle-income families alike, as today’s data release shows.