Institute on Taxation and Economic Policy (ITEP)

Wisconsin

Sarah Austin

February 24, 2025 • By ITEP Staff

Sarah Austin

Sarah is a Senior Analyst at ITEP. She focuses her research on progressive revenue-raising options for states. Before joining ITEP in 2025, Sarah served as senior policy advisor to the Speaker of the Maine House of Representatives. Prior to that, she served as the research and policy director at the Maine Center for Economic Policy […]

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Turning IRS Agents to Deportation Will Reduce Public Revenues

February 11, 2025 • By Carl Davis, Jon Whiten

Turning IRS Agents to Deportation Will Reduce Public Revenues

The Trump Administration’s plan to turn IRS agents into deportation agents will result in lower tax collections in addition to the harm done to the families and communities directly affected by deportations.

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The (Mostly Untapped) Power of Local Income Taxes

February 5, 2025 • By Rita Jefferson

The (Mostly Untapped) Power of Local Income Taxes

Local income taxes can be an important progressive revenue raiser, as they ask more of higher-income households and are connected to ability to pay. They can raise substantial revenue to fund key public services to make cities and regions better off.

State Rundown 1/30: The Revenue Decrease is in the Details

More details on this year’s batch of major tax proposals are emerging from statehouses - and some revenue cuts look like they could be steep. A governor-backed and House-passed plan in Mississippi would phase out the personal income tax, while a recent tax cut proposal out of Idaho is anchored by a $253 million dollar income tax cut.  

State Rundown 1/9: New Year, New Pushes for Tax Policy Changes

It’s a new year, and state legislatures across the country are resolved to write new tax policy. Tax debates are heating up nearly everywhere in the early days of 2025, but states’ fiscal situations vary dramatically. New York is considering expanding the state’s Child Tax Credit following Gov. Hochul’s proposed expansion. On the other side […]

Trump’s Plan to Extend His 2017 Tax Provisions: Updated National and State-by-State Estimates

Trump’s plan to make most of the temporary provisions of his 2017 tax law permanent would disproportionately benefit the richest Americans. This includes all major provisions except the $10,000 cap on deductions for state and local taxes (SALT) paid.

On Election Day, Voters Across the Country Chose to Invest in Their States & Communities

On election day, voters across the country — in states red and blue and communities rural and urban — approved a wide range of state and local ballot measures on taxation and public investment. The success of these measures clearly shows that voters are willing to invest in public priorities that feel tangible and close to home.

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

The TCJA Permanency Act would make permanent the provisions of the Tax Cuts and Jobs Act of 2017 that are set to expire at the end of 2025. The legislation would disproportionately benefit the richest Americans. Below are graphics for each state that show the effects of making TCJA permanent across income groups. See ITEP’s […]

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Local Tax Trends in 2024

August 14, 2024 • By Kamolika Das

Local Tax Trends in 2024

Many cities, counties, and townships across the country are in a difficult, or at least unstable, budgetary position. Localities are responding to these financial pressures in a variety of ways with some charging ahead with enacting innovative reforms like short-term rental and vacancy taxes, and others setting up local tax commissions to study the problem.

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

Nineteen states have sales tax holidays on the books in 2024. These suspensions combined will cost states and localities over $1.3 billion in lost revenue this year. Sales tax holidays are poorly targeted and too temporary to meaningfully change the regressive nature of a state’s tax system.

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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.

Which States Improved Child Tax Credits and EITCs in 2024?

Four states expanded or boosted refundable tax credits for children and families, and the District of Columbia is poised to create a new Child Tax Credit. These actions — in Colorado, Illinois, New York, Utah, and D.C. — continue the recent trend of improving the well-being of children and families with refundable tax credits.

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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.

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

The report was produced in partnership with the Center on Budget and Policy Priorities and co-authored by CBPP’s Deputy Director of State Policy Research Samantha Waxman.[1] Click here to use our State Mansion Tax Estimator A historically large share of the nation’s wealth is concentrated in the hands of a few, a reality glaring in […]

Democrats: President Biden Delivers for Wisconsin While Trump Backs Billionaires Over Working Families

May 21, 2024

Today, President Biden’s visit to Racine, Wisconsin will underscore how his economic agenda is uplifting Wisconsin families by creating good-paying jobs, cutting costs, and building the middle class. Just last week, Trump spent his short time in Wisconsin lying about President Biden’s economic wins, because he knows that his only defense against President Biden’s successful record is to lie in a desperate attempt to hide how he failed Wisconsin families.

Tax History Matters: A Q&A with Professor Andrew Kahrl, Author of ‘The Black Tax’

In his new book, The Black Tax: 150 Years of Theft, Exploitation, and Dispossession in America, Professor Andrew Kahrl walks readers through the history of the property tax system and its structural defects that have led to widespread discrimination against Black Americans.

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

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

State Rundown 3/6: Tax Cuts Aren’t Forever, or for Evers

Anti-tax interests finally found the end of the tax cutting appetite in a few states this week...

Tax Cuts Fail Again in Kansas and Wisconsin; Lawmakers Should Pivot to Proven Investments

The governors of both Kansas and Wisconsin recently stood up to legislators who tried to push through costly tax cuts that would overwhelmingly benefit the most well-off. Lawmakers in those states and others should shift their focus from expensive, top-heavy tax cuts to tried and true policies that help middle-class and low-income families.

State Rundown 2/22: Some Top-Heavy Tax Cut Proposals are Getting the Chop

With many state legislatures now in full swing with activity heating up, some tax cut proposals have lost steam...

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State Rundown 2/14: Our Love Language is Taxes

February 14, 2024 • By ITEP Staff

State Rundown 2/14: Our Love Language is Taxes

As many of you may know, we love taxes, along with the many great things they provide for our communities...

State Rundown 2/8: Flowers, Chocolates, and Tax Cuts for the Wealthy?

While we were hoping to get progressive tax policy wins for Valentine’s Day, many state lawmakers have another idea in mind...

State Rundown 2/1: Black History Month Begins as Tax Debates Heat Up Nationwide

This week the showdown between the Kansas legislature and governor continued as Gov. Kelly vetoed the legislature’s latest attempt to pass a flat personal income tax. Elsewhere, the focus is on doing more for working families through proposals to expand refundable credits in Maryland and adding a millionaire tax bracket in Rhode Island. Meanwhile, there’s […]

Video: ITEP’s Neva Butkus Discusses Wisconsin’s Tax Code on ABC News

January 29, 2024

"What this really comes down to is fairness," Neva Butkus, a state policy analyst for the Institute on Taxation and Economic Policy said. She contributed to "Who Pays?," the seventh edition of a periodic analysis offered by ITEP of tax policies in all 50 states.

State Rundown 1/26: Wealth Taxes Drawing Interest Early in Legislative Sessions

Bills are moving and state legislative sessions are picking up across the country, giving elected officials the opportunity to consider two distinct paths when it comes to tax policy...