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

• Tax Principles: Building Blocks of A Sound Tax System - 12/2012 (Updated)
• Tax Expenditures: Spending by Another Name - 10/2011
• Examining Economic Development Research - 09/2011
• Fighting Back: Accountable Economic Development Strategies - 09/2011
• Taxes and Economic Development 101 - 09/2011
• Tax Policy Nuts and Bolts: Understanding the Tax Base and Tax Rate - 08/2011
• Introduction to ITEP's Tax Incidence Analysis - 08/2011
• How State Tax Changes Affect Your Federal Taxes: A Primer on the Federal Offset - 08/2011
• 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 - 07/2012 (Updated)
• Reducing the Cost of Child Care Through Income Tax Credits - 09/2011
• The Folly of State Capital Gains Tax Cuts - 09/2011
• State Treatment of Itemized Deductions - 09/2011
• State Income Taxes and Older Adults- 09/2011
• Why States That Offer the Deduction for Federal Income Taxes Paid Get it Wrong - 08/2011
• Income Tax Simplification: How to Achieve It - 08/2011
• Indexing Income Taxes for Inflation: Why It Matters - 08/2011
• How State Personal Income Taxes Work - 07/2011
• Rewarding Work Through Earned Income Tax Credits - 07/2011

Corporate Income Taxes

• Corporate Income Tax Apportionment and the "Single Sales Factor" - 08/2012 (Updated)
• Combined Reporting of State Corporate Income Taxes: A Primer - 08/2011
• "Nowhere Income" and the Throwback Rule: A Primer - 08/2011
• The "QPAI" Corporate Tax Break: How it Works and How States Can Respond - 08/2011
• How State Corporate Income Taxes Work - 07/2011
• Corporate Income Tax Disclosure: Why It Matters - 05/2004

Sales Taxes

• Sales Tax Holidays: A Boondoggle - 07/2012 (Updated)
• How Sales and Excise Taxes Work - 07/2011
• Should Sales Taxes Apply to Services?- 07/2011
• Options for Progressive Sales Tax Relief - 07/2011
• How Can States Collect Taxes Owed on Internet Sales?- 07/2011

Property Taxes

• Capping Property Taxes: A Primer- 09/2011
• Property Tax Homestead Exemptions - 09/2011
• Split Roll Property Taxes - 09/2011
• Property Tax Circuit Breakers - 09/2011
• How Property Taxes Work - 07/2011

Other Taxes and Revenue Sources

• State Estate and Inheritance Taxes - 08/2012 (Updated)
• State Gasoline Taxes: Built to Fail, But Fixable - 05/2012
• The Federal Gas Tax: Long Overdue for Reform - 05/2012
• Uncertain Benefits, Hidden Costs: the Perils of State-Sponsored Gambling- 10/2011
• Cigarette Taxes: Issues and Options - 10/2011
• Gross Receipts Taxes: A Worthwhile Alternative? - 03/2007
• Value Added Taxes: An Option for States? - 05/2004