Institute on Taxation and Economic Policy (ITEP)

The Institute on Taxation and Economic Policy

Year One of Trump-Republican Tax Policy: The Consequences

Year One of Trump-Republican Tax Policy: The Consequences

What's New

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State Rundown 5/14: Fund Priorities or Increase Shortfalls?

May 14, 2026 • By ITEP Staff

As many legislative sessions end, lawmakers are revealing their priorities.

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The Bears Bill Is Bad by Design. Here’s How.

May 13, 2026 • By Rita Jefferson, Amanda Kass, Kristan Wong Karinen

State lawmakers are debating whether to subsidize a new Chicago Bears stadium in Arlington Heights, but this bill creates a new statewide property tax cut program for large development projects.

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Progressives Need a Slight Course Correction on Tax Policy

May 13, 2026 • By Steve Wamhoff

Corporate tax reforms should be the backbone of any progressive tax agenda and should be counted on to remain if other changes to our tax code are later thwarted by any of the three branches of government.

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A Resilient Framework for Corporate Tax Reform

May 13, 2026 • By Steve Wamhoff

The next time Congress is serious about making the wealthiest pay their fair share in federal taxes, they will need to make three key changes to the federal corporate income tax so that it applies effectively to all the businesses that generate their income.

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Taxing Advertising Would Modernize State Sales Tax Bases for the Information Age

May 7, 2026 • By Nick Johnson

Most states questionably exempt advertising from sales taxes. States that extend their sales taxes to advertising and/or enact an excise tax stand to raise billions in revenue while correcting a structural bias in their tax codes that implicitly subsidizes some of the most profitable corporations in human history.

More Recent Work

Across the States

Tax Watch

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State Tax Watch 2026

ITEP tracks tax discussions in legislatures across the country and uses our unique data capacity to analyze the revenue, distributional, and racial and ethnic impacts of many of these proposals. State Tax Watch offers the latest news and movement from each state.

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Learn more about state taxes across the country, read Who Pays?

State Rundown & On the Map

On the Map

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State Rundown 5/14: Fund Priorities or Increase Shortfalls?

As many legislative sessions end, lawmakers are revealing their priorities.

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Taxes on Adult-Use Cannabis in Each State

Twenty-three states have legalized the sale of cannabis for general adult use. Every state allowing legal sales applies an excise tax to cannabis based on…

State & Local Tax Policy

The Bears Bill Is Bad by Design. Here’s How.

May 13, 2026 • By Amanda Kass, Kristan Wong Karinen, Rita Jefferson

Taxing Advertising Would Modernize State Sales Tax Bases for the Information Age

May 7, 2026 • By Nick Johnson

While States Debate New Trump Tax Changes, Equity Must Be at the Core

April 20, 2026 • By Brakeyshia Samms

Tax Break for Ultra-wealthy Investors Takes a Hit in Maine and Oregon

April 15, 2026 • By Nick Johnson

The ITEP Guide to State & Local Taxes

The ITEP Guide to State & Local Taxes offers citizens, advocates, journalists, and policymakers a detailed primer on state and local tax policy. Learn more about the three main sources of revenue (income, property, and sales) and the major principles that shape tax codes and discussions.

Tax Principles

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Income & Profits

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Property & Wealth

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Sales & Use

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Other Revenues

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