Institute on Taxation and Economic Policy (ITEP)

The Institute on Taxation and Economic Policy

Year One of Trump-Republican Tax Policy: The Consequences

President Trump has dramatically increased tariff taxes, enacted large tax cuts that primarily benefit the wealthy and corporations, dramatically curtailed IRS enforcement, and issued legally problematic regulations.

What's New

blog  

ITEP Comment on Tax Credit Restrictions for Immigrants

• By Carl Davis, Emma Sifre

This proposal would bar a variety of immigrant tax filers from receiving the refunded portion of the Earned Income Tax Credit (EITC), Additional Child Tax Credit (ACTC), American Opportunity Tax Credit (AOTC), and Adoption Tax Credit.

blog  

New State Taxes on the Wealthy Raise Revenue and Rebalance Tax Codes, Advancing Racial Justice

• By Brakeyshia Samms

Taxing the rich is proven fiscal policy – it raises revenue for vital public services and makes tax codes fairer. But a part of the debate that rarely gets enough attention: taxing the rich is also one of the most effective tools available for advancing racial equity.

blog  

Trump’s Invasion of Iran Could Cost You Thousands

• By Amy Hanauer

Higher fuel and food prices are on track to cost the average household over $1,300 by the end of the year.

blog  

Meta’s Outlandish Tax Breaks for AI Data Centers

• By Steve Wamhoff

Meta is claiming the research tax credit – a tax break meant to encourage innovation and experimentation – to pay for the equipment it uses in data centers to power its AI activities. ITEP described how Meta paid just 3.5% of its profits in federal corporate income taxes in 2025.

brief  

New Estimates of the Total Number of People and Children in Immigrant Families who Could Lose Eligibility for the Refundable Portions of the Earned Income Tax Credit and Child Tax Credit

• By Emma Sifre

This brief was co-authored with the Institute for Equity in Child Opportunity & Healthy Development (IECOHD) at Boston University and the Center on Poverty and Social Policy (CPSP) at Columbia University. Read the full brief here. The United States (U.S.) Department of the Treasury and the Internal Revenue Service proposed a new rule that would […]

More Recent Work

Across the States

Who Pays? 7th Edition

Who Pays? is the only distributional analysis of tax systems in all 50 states and the District of Columbia. This comprehensive 7th edition of the report assesses the progressivity and regressivity of state tax systems by measuring effective state and local tax rates paid by all income groups.

State-by-State Map Effective tax rates where you live Download the Report Full 7th edition, PDF

The ITEP Guide to State & Local Taxes

A detailed primer on state and local tax policy for citizens, advocates, journalists, and policymakers. Learn about the three main sources of revenue (income, property, and sales) and the principles that shape tax codes.

Explore the Guide
Illustration of a person reading a tax guide, with speech bubbles reading capital gains, flat tax, and adjusted gross income