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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 4

States reported solid revenue growth in the fourth quarter of 2020, but there is large variation across states and across revenue sources. Over a nine-month period (April through December 2020), state total tax revenues declined 2.2 percent compared to the same...

July 7, 2021
Lucy Dadayan
Research report

Tax Policy Center International Investment and Capital Model: Corporate Income Tax Project Technical Brief

This technical brief describes the Tax Policy Center’s international investment and capital model (IICM) of cross-border tax rates. The Devereux-Griffith effective tax rate model underlying the IICM is explained in detail, and preliminary model outputs—effective marginal and average tax rates on...

April 28, 2021
Thornton Matheson
Research report
Individual Taxes

Trends in Tax Expenditures: An Update

Over the period between 2013 and 2029, the sum of the estimated budgetary costs of all tax expenditures as a percentage of gross domestic product will range from approximately 8.5 percent in fiscal year 2017 to 6 percent in fiscal years 2024 and 2025. The Tax Cuts and Jobs Act of 2017 (TCJA)...

April 20, 2021
Sarah CalameEric Toder
Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 3

States reported robust revenue growth in the third quarter of 2020, a reversal of steep declines in the second quarter that mostly reflects shifting income tax filing deadlines. Over a six-month period (April through September 2020), state revenues declined 2.0...

March 29, 2021
Lucy Dadayan
Brief
Individual Taxes

State and Local Government Revenues and Racial Disparities

The COVID-19 pandemic and the ensuing recession, as well as racial injustices and protest responses throughout 2020, have highlighted that public policies can have very different impacts on populations by race or ethnicity. Tax policies, in particular, are commonly perceived as “race neutral,”...

March 8, 2021
Aravind BoddupalliKim S. Rueben
Research report
State and Local Issues

State Tax and Economic Review, 2020 Quarter 2

States saw steep declines in revenues in the second quarter of 2020, though some of this was caused by shifting revenues into the next quarter and next fiscal year. Consequently, most states ended fiscal year 2020 uncertain about their fiscal bottom line.  Many states cut...

December 24, 2020
Lucy Dadayan
Brief
Federal Budget and Economy

The Long Shadow of White Supremacist Fiscal Policy

Fiscal policy was of primary importance to the white supremacist governments that came to power on a wave of electoral fraud, intimidation, and violence at the end of the Reconstruction. By the end of the 19th Century, the fiscal system, like the larger legal framework of the Jim Crow South, had...

November 4, 2020
Vanessa Williamson
Research report
Federal Budget and Economy

The Long Shadow of White Supremacist Fiscal Policy

This paper examines the fiscal system put in place in the former Confederacy in the decades after Reconstruction. Overturning Reconstruction-era policies that taxed wealth and invested in public services, the white supremacist governments that came to power in the later 19th Century slashed...

November 4, 2020
Vanessa Williamson
Research report
Business Taxes

State Tax and Economic Review, 2020 Quarter 1

State government tax revenues showed year-over-year growth at 4.2 percent in the first quarter of 2020. However, preliminary data indicate double-digit declines in state government tax revenues in the second quarter of 2020 because of the COVID-19 pandemic and...

August 25, 2020
Lucy Dadayan
Research report
Individual Taxes

Description of the Tax Policy Center’s Improved Methodology for Analysis of the Taxation of Pass-Through Income

This report describes the Tax Policy Center’s (TPC’s) improved methodology for analyzing the taxation of pass-through income (income generated through business activities that is taxed at the individual level). Under current law, certain types of pass-through income are taxed at different rates...

August 19, 2020
Benjamin R. PageJeffrey RohalyThornton Matheson

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