Research report

Brookings Senior Fellow Henry J. Aaron has been named the recipient of the National Tax Associations 2010 Daniel M. Holland Medal, awarded for his lifetime achievements influencing the study and practice of public finance. Aaron figured prominently in advancing substantive discourse within...

December 16, 2010
The Brookings Institution
Research report

This Tax Fact examines minimum wages across states. The current federal minimum wage, which applies to almost all employees, is $7.25 per hour unchanged since 2010. The District of Columbia and 21 states set minimum wages higher than the federal rate.

April 1, 2014
Norton Francis, Yuri Shadunsky
Research report

President Obama and others have proposed increasing the federal earned income tax credit for workers without qualifying children. That would automatically raise state EITCs in the 23 states that calculate a state-level credit for this group as a percentage of the federal credit.

March 19, 2014
Elaine Maag, Brian David Moore
Research report

Senior Fellow Eugene Steuerle considers the future of the single business tax--it could unwind only over a long period of time. He suggests that any expansion is likely to go hand-in-hand with a reduced reliance on other taxes. It could give states more elastic and stable tax sources. At the...

November 23, 1998
C. Eugene Steuerle
Research report

Some have called for eliminating the itemized deduction for state and local income and property taxes as part of tax reform. This Tax Facts column looks at the states most affected by the current deduction and some aspects of repeal.

January 17, 2005
Leonard E. Burman
Research report

States and their local governments vary both in their needs to provide basic public services, and in their abilities to raise revenues to pay for those services. A forthcoming joint study by the Tax Policy Center and the New England Policy Center at the Federal Reserve Bank of Boston, uses the...

October 23, 2006
Sonya Hoo, Yesim Yilmaz
Research report

The Economic Growth and Taxpayer Relief Reconciliation Act of 2001 (EGTRRA) phased out the state death tax credit from 2002 to 2004, eliminating it completely for 2005. Prior to EGTRRA, almost all states collected a "pick-up" tax that was equivalent to the federal credit. In 2000, estate and...

August 28, 2006
Leonard E. Burman, Sonya Hoo
Research report

This article summarizes a March 2007 TPC-Northwestern conference examining state and local finances. Reprinted from Lincoln Institute of Land Policy Land Lines October 2007 issue.

September 28, 2007
Susan Kellam, Therese J. McGuire
Research report

The State & Local Finance Initiative’s State Economic Monitor tracks economic-performance data across the states and the District of Columbia, highlighting differences in key indicators including employment, wages, housing, and taxes. This quarter’s report finds the unemployment rate fell in...

January 28, 2015
Richard C. Auxier
Research report

As the US housing market experiences its largest contraction since the Great Depression, the Lincoln Institute of Land Policy and the Urban-Brookings Tax Policy Center took a closer look at the consequences of this crisis for state and local governments in a May 2010 conference.This article...

October 12, 2010
Kim S. Rueben, Serena Lei