ITEP Publications

ITEP Policy Briefs

State Capital Gains Tax Cuts and Economic Development July 2009
The Progressive Income Tax: An Essential Element of Fair and Sustainable Tax Systems July 2009
An Introduction to Tax Incidence Analysis July 2009
Rewarding Work Through Earned Income Tax Credits July 2009
Options for Progressive Sales Tax Relief July 2009
Combined Reporting of State Corporate Income Taxes: A Primer July 2009
How State Tax Changes Affect Your Federal Taxes: A Primer on the Federal Offset July 2009
Should Sales Taxes Apply to Services?July 2008
Principles of Taxation November 2008
Corporate Income Tax Apportionment and the "Single Sales Factor" October 2008
"Nowhere Income" and the Throwback Rule: A Primer October 2008
The "QPAI" Corporate Tax Break: How it Works and How States Can Respond October 2008
Should States Be Allowed to Tax Internet Sales? July 2008
Gross Receipts Taxes: A Worthwhile Alternative? March 2007
State Income Taxes and Senior Citizens February 2006
Capping Assessed Valuation Growth: A Primer January 2006
Uncertain Benefits, Hidden Costs: the Perils of State-Sponsored Gambling August 2004
Split Roll Property Taxes July 2004
Rainy Day Funds: An Important Tool for Balancing State Budgets July 2004
Reducing the Cost of Child Care Through Income Tax Credits July 2004
Corporate Income Tax Disclosure: Why It Matters May 2004
State Income Tax Simplification: How to Achieve It May 2004
Property Tax Homestead Exemptions May 2004
Indexing Income Taxes: Why It Matters May 2004
Value Added Taxes: An Option for States? May 2004
Sales Tax Holidays: Boon or Boondoggle? May 2004
Property Tax Circuit Breakers May 2004
Tax Expenditures: Spending by Another Name April 2004
Cigarette Taxes: Issues and Options April 2004

ITEP Policy Briefs are designed to provide a quick introduction to basic tax policy ideas that are important to understanding current debates at the state and federal level. The Briefs are designed to be accessible to taxpayers, lawmakers and media with no expertise in tax issues.
These policy briefs were written by:

Casey Cabalquinto
Carl Davis
Kelly Davis
Norton Francis
Matt Gardner
Kelci Karl
Jeff McLynch
Melissa Threadgill

The ITEP Policy Brief Series was made possible by funding
from the Annie E. Casey Foundation.

State Tax Policy

Multi-state studies

Who Pays?: A Distributional Analysis of the Tax Systems in All 50 States, Third Edition November 2009
That's Rich: Recent Assertions about State Tax Increases Don't Hold Much Water August 2009
A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness March 2009
Combined Reporting: How Does Your State Stack Up? August 2008
Latest IRS Data Reveal Fundamental Mismatches in the States April 2007
Why Large Corporations Can Do Business in Your State Tax-Free: The "Substantial Nexus" Test December 2006
The ITEP Guide to Fair State and Local Taxes February 2005
Who Pays?: A Distributional Analysis of the Tax Systems of All 50 States, Second Edition, January 2003
Who Pays?: A Distributional Analysis of the Tax Systems of All 50 States, June 1996

Alabama

Analysis of the Distributional Impact of HB 477 and HB 478 (PDF only) 4/01
A Plan for Progressive Tax Reform in Alabama (PDF only) 9/99

Alaska

Distributional Impact of Alaska Tax Options (PowerPoint) 10/05/02

Arkansas

Tax Options for Arkansas (PDF only) 7/03
Building A Better Arkansas Tax System: Evaluating the Options, Robert S. McIntyre, Michael P. Ettlinger, Robert G. Lynch (1997)

California

What Would Proposition 82 Mean for California? 5/1/06

Florida

Florida: Restore the Intangibles Tax 10/16/06

Georgia

Budget Hikes Taxes on Low-Income Families to Pay for High-End Capital Gains Cuts April 2009

Doing Better: Fair and Adequate Tax Reform in Georgia 8/21/06

GBPI: Analysis of Senior Citizen Tax Cut 3/17/06

Illinois

ITEP Testimony on Tax Reform Bill in Illinois 3/20/07
Balancing Act: Choices for Illinois Tax Reform 2/19/02

Iowa

Options for Tax Simplification in Iowa 3/03
Iowa's Troublesome Bias toward Regressive Taxes
Choices for Iowa: Building a Better Tax System 9/98
Kentucky

Kentucky Forward Press Conference: ITEP Statement on Progressive Tax Reform 5/09

ITEP Testimony on Kentucky's Tax System 9/99

Louisiana

Fair and Sustainable Tax Reform: Options for Louisiana 6/3/08

Revenue-Raising Plans for Louisiana: Who Pays? (PDF only) 4/00

Maryland

Testimony before the Maryland Business Tax Commission 7/9/09
Where Have All of Maryland's Millionaires Gone? 5/29/09
Assembly's Tax Plan: More Revenue, Less Fairness 11/20/07
Senate Plan Falls Hardest on Low-Income Marylanders 11/7/07
ITEP Testimony on Governor's Plan: Corporate Tax Reform 10/31/07
ITEP Testimony on Governor's Plan: Improving the Income Tax 11/11/07
ITEP Testimony on Governor's Plan: Expanding the Sales Tax 11/11/07
ITEP Testimony on Maryland Tax Reform Options 3/10/04
ITEP Testimony on Combined Corporate Income Tax Reporing in Maryland 3/2/07
Analysis of Sauerbrey Tax Plan 10/98

Massachusetts

Pennies From Heaven? The Distributional Impact of Massachusetts Tax Cuts in the 1990s. 9/98

Minnesota

ITEP's Public Comments to the Governor's 21st Century Tax Reform Commission 9/15/08
Major Improvements In Minnesota's Job Subsidy Accountability Law. 6/99
Economic Development in Minnesota: High Subsidies, Low Wages, Absent Standards , (1999)
Minnesota Tax Expenditures. Statement of Michael Ettlinger Before Minnesota's Corporate Subsidy Reform Commission. May 11, 1998
Tax Strategies for a Strong Minnesota, (1998)

Missouri

ITEP Testimony on HJR 36 "Fair" Tax Plan 4/29/09
Fact Sheet on HJR 36 "Fair" Tax Plan 4/29/09
ITEP Testimony on HB 567 2/18/09
Missouri: Assessing Tax Treatment of Social Security Benefits 5/18/07
The Impact of Imposing a "Flat Tax" on Missouri Personal Income 1/03

Nebraska

ITEP Testimony on Nebraska EITC Proposal 3/9/07

New Hampshire

ITEP's Testimony on HB 642 03/05/09
Impact of Options for Reforming New Hampshire's Tax System (PowerPoint) 8/20/02
"Further Evidence" on the Linkage Between Income Taxes and Economic Growth? 10/00
Behind the Numbers: ITEP Analysis of NTU Tax Study 10/99
ITEP Analysis of New Hampshire Income Tax Proposal HB 109. 1/19/99
ITEP Analysis of New Hampshire Income Tax Proposal HB 1668. 3/31/98

New York

ITEP Analysis of New York Tax Proposals
February, 1999 ITEP joint analysis with Fiscal Policy Institute of New York

Ohio

Most Ohio Families Lose Under Flat-Tax Proposal 10/2/06

Oklahoma

Does Personal Income Tax Progressivity Inhibit Economic Growth? 4/30/04

Oregon

Fool's Gold: How Measure 41 Would Leave Oregon's Seniors and Others Behind 8/25/06
OCPP: Undocumented Workers are Taxpayers Too 4/1/06
An Analysis of SB 535's Proposed Corporate and Personal Capital Gains Tax Cut
June, 1999 ITEP analysis
The Consequences of Increasing Oregon's Deduction for Federal Income Taxes Paid
May, 1999 ITEP analysis

Rhode Island

ITEP Testimony on Proposed Rhode Island Tax Changes 10/99

Tennessee

ITEP Analysis of Tennessee Tax Reform Proposals 11/99
Income Taxes and Economic Growth 11/99
Behind the Numbers: ITEP Analysis of NTU Tax Study 10/99
Virginia

ITEP Analysis of Virginia Tuition Tax Credit Proposal 2/00
ITEP Testimony Before Virginia Tax Reform Commission 7/00
Washington

The Impact of the Ron Sims Tax Plan on Washington Tax Fairness 8/17/04

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