Institute on Taxation and Economic Policy (ITEP)

Michigan

State Rundown 4/8: Budget and Tax Packages Take Shape as Sine Die Approaches in Many States

State legislative sessions are wrapping up, and final tax and budget packages are making their way to governors’ desks.

State Rundown 3/18: New Mexico Enacts Most Significant Corporate Tax Reform of the Year

As states lawmakers continue to weigh their linkages to the federal tax code in light of the recent federal tax law, New Mexico provides a blueprint for limiting multinational corporate tax avoidance.

Testimony: ITEP’s Brakeyshia Samms on Why Evanston Should Adopt a Property Tax Circuit Breaker

March 9, 2026

Members of the City Council,  Thank you for the opportunity to testify today about property tax circuit breakers. My name is Brakeyshia Samms, and I am a senior analyst with the Institute on Taxation and Economic Policy, a nonprofit and nonpartisan research organization that focuses on local, state, and federal tax policy issues with an emphasis on revenue sustainability and […]

State Rundown 2/19: Necktie (NCTI) Offers a Way Out of a Knotty Situation

State lawmakers are grappling with a range of challenges as their fiscal outlooks deteriorate, federal tax enforcement wanes (after the Trump administration cut the IRS workforce by 25 percent), and a rewritten federal tax code sends states scrambling to decide what changes they might want to make in their own codes.

Mackinac Center: Lawmakers Should Reject Sales Tax Holidays

February 19, 2026

The Institute on Taxation and Economic Policy argues that tax holidays may slightly reduce the regressive nature of sales taxes but produce minimal overall benefit. Read more.

Michigan Ballot Proposal Would Boost Public Education While Creating a Fairer Tax System

A new proposal in Michigan would create a 5-percentage point surcharge on top earners with taxable incomes over $1 million for joint filers and $500,000 for single filers. This would raise about $1.7 billion a year, which would be used for public education priorities.

State Rundown 2/11: This Valentine’s Day, Conscious Decoupling Is Our Love Language

While some may be excited for a romantic Valentine’s Day this weekend, many state lawmakers are breaking up and decoupling from recent federal tax changes that are poised to leave states with revenue shortfalls – much like a bad date who forgets their wallet and asks you to pick up the tab.

State Rundown 1/22: Cautious Tone Noticeable in Most Statehouses

Most states are adopting a very cautious approach so far this year as legislators begin their sessions and governors make their annual addresses, thanks to ongoing economic uncertainty and federal retrenchment.

State Rundown 12/10: ‘Tis the Season to Reclaim Lost Revenue

property tax debates are taking place throughout the nation.