Tax Policy Center

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Norton Francis

Senior Research Associate
Research report

This report finds that both federal and state income taxes are generally progressive but (1) state systems are much less progressive than the federal system and (2) the degree of progressivity varies widely among the states. Federal income taxes became more progressive following 2012 legislation...

June 29, 2016
Frank SammartinoNorton Francis
Brief

Every state uses a different combination of taxes to fund government services. Some rely more heavily on income taxes, and others see the most revenue from consumption taxes, such as general sales taxes or excise taxes on select goods. The effect of a state’s tax structure on economic...

May 31, 2016
Norton Francis
Working paper

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Working paper

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Brief

State governments often use their tax system to partner with the private sector on economic development initiatives. A key part of their economic development strategy, states use tax incentives as one tool of economic development to compete with other states and globally for investment, jobs,...

February 28, 2016
Norton Francis
Brief

Access to financing is critical to businesses small and large looking to start new ventures, expand existing ones, or relocate facilities. When cost-effective financing is unavailable for worthy projects, state governments can and do step in to help. Governments use their power and their...

February 28, 2016
Norton Francis
Brief

This information brief looks at new rules the Governmental Accounting Standards Board (GASB) has issued requiring state and local governments to disclose certain tax abatements in the annual financial report. This new requirement will make information about tax abatements at the state and local...

October 9, 2015
Norton Francis
Research report

Changing demographics, technology, and inflation are creating an increasingly difficult environment for state budgets. An aging population puts more pressure on spending programs while reducing tax revenues from some sources. State sales tax revenue systems have not kept up as technology has...

September 11, 2015
Norton FrancisFrank Sammartino
Research report

Every year, the Urban Institute produces hundreds of reports, briefings, webcasts, and blog posts. In this publication, Urban’s State and Local Finance Initiative has brought together the latest evidence-based research, data, and solutions with direct relevance for analysts charged with crafting...

August 20, 2015
Norton FrancisTracy GordonMegan Randall

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