Institute on Taxation and Economic Policy (ITEP)

The Institute on Taxation and Economic Policy

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Pioneer Institute Criticizes ITEP For Not Writing the Paper They Would Have Written

February 25, 2026 • By Eli Byerly-Duke

Voters, lawmakers, researchers, and advocates frequently disagree about ideal tax policy. But the facts here speak for themselves.

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Yum! Brands’ Recipe for Tax Avoidance: Trump Tax Cuts with a Dash of Malta

February 24, 2026 • By Matthew Gardner

the fast-food multinational that owns KFC, Taco Bell, and Pizza Hut reported this week that it made $1 billion of pretax profits in the U.S. last year—and didn’t pay a dime of federal income taxes on those profits.

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State-by-State Estimates of the First Year of Trump’s Tax Policies: All But the Richest Americans Face Higher Taxes

February 23, 2026 • By Steve Wamhoff, Michael Ettlinger

As a result of the tax policies approved by President Trump and the Republican majority in Congress, all but the richest Americans are paying higher taxes on average in 2026 than they did last year.

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Despite a Supreme Court Victory for Middle-Class Americans, Trump’s Disastrous Tariff Policies Are Not Over

February 20, 2026 • By Steve Wamhoff

Today the Supreme Court made the right decision in striking down most of the tariffs President Trump has put into motion during his second term.

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Live Nation Entertainment Says Trump Tax Law Drove its 2025 Federal Income Tax Bill to Zero

February 20, 2026 • By Matthew Gardner

The company paid zero federal income tax in 2025 despite reporting $145 million of U.S. profits.

More Recent Work

Across the States

Tax Watch

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.

Get weekly updates by signing up for our State Rundown newsletter.

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

State Rundown & On the Map

On the Map

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…

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

Pioneer Institute Criticizes ITEP For Not Writing the Paper They Would Have Written

February 25, 2026 • By Eli Byerly-Duke

Property Tax Reforms Can Bring Racial Justice

February 19, 2026 • By Brakeyshia Samms

It’s Time for States to Jettison Nonsensical FDDEI Deductions

February 19, 2026 • By Carl Davis

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

February 17, 2026 • By Matthew Gardner, Miles Trinidad

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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