The ITEP Guide to Fair State and Local Taxes

The ITEP Guide to Fair State and Local Taxes, released in February of 2005, offers citizens, activists and policymakers a detailed primer on state and local tax policy. The guide explains the differences between progressive, flat and regressive taxes — and why you should care. It covers the full range of taxes that states and localities can impose, including personal and corporate income taxes, property taxes, and sales and excise taxes.

• Complete Report
• Chapter 1: Tax Fairness Fundamentals
• Chapter 2: Basic Principles and Terms
• Chapter 3: Sales and Excise Taxes
• Chapter 4: Property Taxes
• Chapter 5: Personal Income Taxes
• Chapter 6: Corporate Income Taxes
• Chapter 7: Other Revenue Sources
• Chapter 8: Thinking Outside the Box: Other Taxes
• Chapter 9: Taxes and Economic Development
• Chapter 10: Other Steps Toward (or Away from) Fairer Taxes
• Chapter 11: Fighting the Fight