ITEP Policy Briefs

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. These Briefs are designed to be accessible to taxpayers, lawmakers and media with no expertise in tax issues.

Policy Briefs Listed by Topic

Tax Basics

Principles of Taxation - 11/2008
An Introduction to Tax Incidence Analysis - 07/2009
How State Tax Changes Affect Your Federal Taxes: A Primer on the Federal Offset - 05/2009
Tax Expenditures: Spending by Another Name - 04/2004
Rainy Day Funds: An Important Tool for Balancing State Budgets - 07/2004

Personal Income Taxes

The Progressive Income Tax: An Essential Element of Fair and Sustainable Tax Systems - 07/2009
Rewarding Work Through Earned Income Tax Credits - 07/2009
State Income Taxes and Senior Citizens - 02/2006
State Capital Gains Tax Cuts and Economic Development - 07/2009
Reducing the Cost of Child Care Through Income Tax Credits - 07/2004
State Income Tax Simplification: How to Achieve It - 05/2004
Indexing Income Taxes: Why It Matters - 05/2004

Corporate Income Taxes

Combined Reporting of State Corporate Income Taxes: A Primer - 07/2009
Corporate Income Tax Apportionment and the "Single Sales Factor" - 11/2008
"Nowhere Income" and the Throwback Rule: A Primer - 11/2008
The "QPAI" Corporate Tax Break: How it Works and How States Can Respond - 11/2008
Corporate Income Tax Disclosure: Why It Matters - 05/2004

Sales Taxes

Should Sales Taxes Apply to Services? - 07/2008
Options for Progressive Sales Tax Relief - 07/2009
Should States Be Allowed to Tax Internet Sales? - 07/2008
Sales Tax Holidays: Boon or Boondoggle? - 05/2004

Property Taxes

Property Tax Circuit Breakers - 05/2004
Capping Assessed Valuation Growth: A Primer - 01/2006
Property Tax Homestead Exemptions - 05/2004
Split Roll Property Taxes - 07/2004

Other Taxes and Revenue Sources

Taxes and Economic Development 101 - 07/2010
Gross Receipts Taxes: A Worthwhile Alternative? - 03/2007
Cigarette Taxes: Issues and Options - 04/2004
Value Added Taxes: An Option for States? - 05/2004
Uncertain Benefits, Hidden Costs: the Perils of State-Sponsored Gambling - 08/2004