Personal Income Taxes

Policy Briefs

• 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

Featured Reports

• States with "High Rate" Income Taxes are Still Outperforming No-Tax States - 02/2013
• More Inaccuracies, Bigger Omissions: Arthur Laffer's Newest Study of Income Tax Repeal Falls Short - 01/2013
• State Tax Codes As Poverty Fighting Tools Report - 09/2012
• Arthur Laffer Regression Analysis is Fundamentally Flawed, Offers No Support for Economic Growth Claims - 02/2012
• "High Rate" Income Tax States Are Outperforming No-Tax States - 02/2012
• Don't Give Up on Pease: States Can Decouple from Recent Federal Tax Cuts for Wealthy Itemizers - 04/2011
• In It for the Long Haul: Why Concerns over Personal Income Tax "Volatility" Are Overblown - 03/2011
• Topsy-Turvy: State Income Tax Deductions for Federal Income Taxes Turn Tax Fairness on its Head - 03/2011
• A Capital Idea: Repealing State Tax Breaks for Capital Gains Would Ease Budget Woes and Improve Tax Fairness [Updated] - 01/2011
• "Writing Off" Tax Giveaways: How States Can Help Balance Their Budgets by Reforming or Repealing Itemized Deductions - 08/2010
• Leaving Money on the Table: "Federal Offset" Provides Incentive for States to Rely on Progressive Income Taxes - 04/2010

Other Reports

• INDIANA: 5% Cut in Indiana's Income Tax is Stacked in Favor of the Wealthy - 04/2013
• INDIANA: Indiana Senate's Income Tax Cut: Just as Lopsided as the Governor's - 04/2013
• KANSAS: Kansas House and Senate Proposals Set the Stage for Tax Hikes on Poor and Middle-Income Families - 04/2013
• LOUISIANA: Governor Jindal's Tax Plan Would Increase Taxes on Poorest 60 Percent of Louisianans - 02/2013
• MULTIPLE STATES: Laffer's New Job Growth Factoid is All Rhetoric and No Substance - 02/2013
• LOUISIANA: Proposal to Eliminate Income Taxes Amounts to a Tax Increase on Bottom 80 Percent of Louisianans - 01/2013
• INDIANA: Most of Indiana Tax Rate Cut Would Flow to Upper-Income Taxpayers - 08/2012
• KANSAS: Tax Bill Signed by Governor Brownback Makes Kansas an Outlier - 05/2012
• KANSAS: Latest Kansas Tax Bill Carries $680 Million Price Tag and Raises Taxes on Those Least Able to Pay - 05/2012
• KANSAS: Three Strategies for Making Enacted Kansas Tax Plan Less Unfair and Less Costly - 05/2012
• KANSAS: Kansas Tax Bill Would Cost $600 Million a Year While Hiking Taxes on Low-Income Families - 05/2012
• KANSAS: Tax Plans Put Kansas on Road Away from Fair & Adequate Tax Reform - 03/2012
• IDAHO: Idaho House Tax Plan Stacked in Favor of the Wealthy - 03/2012
• MARYLAND: ITEP's Testimony on Reinstating Maryland's "Millionaires' Tax" - 02/2012
• KANSAS: Kansas Governor Tax Proposal: Wealthy Kansans Pay Less, Poor and Middle-Income Kansans Pay More - 01/2012

Testimony

• RHODE ISLAND: Regarding Proposals to Increase Taxes on Upper-Income Rhode Islanders - 04/2012
• MISSOURI: ITEP's Testimony on EITC Legislation - 03/2011
• MISSOURI: ITEP's Testimony on HB 2034 Income Tax Reforms - 03/2010
• MARYLAND: ITEP's Testimony Before the MD Senate Budget and Tax Committee on Preserving Maryland's "Millionaires' Tax" - 03/2010