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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

State Tax and Economic Review, 2022 Quarter 1

Total state tax revenue collections increased 21.7 percent in nominal terms and 13.9 percent in real terms in the first quarter of 2022 relative to a year earlier.

The double-digit growth in state tax revenues is from very volatile sources and is largely attributable to atypical revenue-...

August 23, 2022
Lucy Dadayan
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 4

Total state tax revenue collections increased 24.1 percent in nominal terms and 17.2 percent in real terms in the fourth quarter of 2021 relative to a year earlier.

Although state revenue collections have grown rapidly in the most recent months and reported revenue growth is widespread...

May 17, 2022
Lucy Dadayan
Research report
Business Taxes

Rethinking the Corporate Income Tax: The Role of Rent Sharing

Standard analysis of the corporate income tax assumes shareholders bear the burden of taxes on excess returns. But evidence shows that firms share rents with workers, especially high-income workers, which implies that these workers bear some of the burden as well. Using the Tax Policy Center...

May 10, 2022
William G. GaleSamuel Thorpe
Brief
Business Taxes

Taxing Capital Income

Legislated changes affecting capital income have dramatically reduced the federal income tax base and revenues over the past 25 years. A significant share of capital income is never subject to tax. The massive “leakage” between the generation of economic income and the reporting of income on tax...

April 20, 2022
William G. GaleSwati JoshiChristopher PulliamJohn Sabelhaus
Research report
State and Local Issues

State Tax and Economic Review, 2021 Quarter 2

State tax revenues saw large swings since the onset of the pandemic, in part because of government actions and behavioral responses to mitigate virus exposure.

States reported strong revenue growth in the second quarter of 2021, but that is largely because of the lower base in 2020. Still...

December 9, 2021
Lucy Dadayan
Research report
State and Local Issues

State Tax and Economic Review, 2019 Quarter 1

State government tax revenues rebounded in the first quarter of 2019 after declines in the fourth quarter of 2018. However, year-over-year growth was substantially weaker in the first quarter of 2019 than in the final quarter of 2017 and the first three quarters of 2018. Most of the recent...

September 24, 2019
Lucy Dadayan
Brief
Business Taxes

What are the Largest Business Tax Expenditures?

In this brief, we list the 10 major business tax expenditures with the largest revenue losses, as defined by the Office of Tax Analysis (OTA) of the US Treasury Department and the Congressional Joint Committee on Taxation (JCT). We provide a brief description of each provision and briefly...

July 17, 2019
Frank SammartinoEric Toder
Research report
State and Local Issues

State Tax and Economic Review, 2018 Quarter 4

State government tax revenues from major sources declined in the fourth quarter of 2018 compared with the same quarter in 2017, mostly because of declines in state income tax revenues. The declines in income tax collection are partially attributable to the disappearing impact of incentives...

July 16, 2019
Lucy Dadayan
Testimony
Individual Taxes

Reflections on the Tax Cuts and Jobs Act

Mark Mazur, Director of the Urban-Brookings Tax Policy Center, testified before the Joint Economic Committee during a hearing entitled “Unleashing America’s Economic Potential.” In his testimony, Mazur presented a review of the principles of desirable tax policy, clear and less clear findings...

April 11, 2018
Mark J. Mazur
Research report
Federal Budget and Economy

A Methodology for Integrated Distributional Analysis of Taxes and Transfers

Distributional analyses play a prominent role in policy discussions. Both tax and transfer policy have important distributional consequences, but traditionally they have been examined separately. This report describes a new methodology for integrated distributional analysis that imports results...

September 29, 2017
Gordon B. MerminFrank SammartinoMatthew BuettgensMelissa M. FavreaultElaine Maag

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