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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.
Note: The full text of the study is currently available only in PDF format. Free readers for reading PDF files are available from Adobe Systems, Inc.

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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