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Tax Policy Center

Research & Commentary

Research report
Individual Taxes

Predicting Municipal Fiscal Distress: Aspiration or Reality

Cities are where people come together to work, live, and thrive. Cities also face a host of fiscal challenges, many of which were laid bare in the Great Recession. Given these challenges, stakeholders of many kinds have sought more and better indicators of city fiscal health. This paper provides...

September 25, 2018
Tracy Gordon
Brief
State and Local Issues

The Evolution of Online Sales Taxes and What's Next For States

In 1967, the Supreme Court ruled in National Bellas Hess v. Department of Revenue of Illinois, that a business must have a physical presence within a state’s borders for the state to collect sales taxes from that business. In 1992, the court reaffirmed the physical presence requirement in Quill...

June 26, 2018
Richard C. AuxierKim S. Rueben
Brief
State and Local Issues

Measuring the “Charitability” of Hospitals: Putting Meat on the Bones of the Grassley-Hatch Request

On February 15, 2018, Senators Chuck Grassley (R-Iowa) and Orrin Hatch (R-Utah) requested specific information from the Internal Revenue Service (IRS) on its oversight activities of nonprofit hospitals. In this brief, to provide evidence well beyond what the IRS considers, I present a new tool...

May 25, 2018
C. Eugene Steuerle
Brief
Business Taxes

Did States Maximize Their Opportunity Zone Selections?

The Tax Cuts and Jobs Act included a new federal incentive—Opportunity Zones—to spur investment in poor and undercapitalized communities. Governors (and the mayor of the District of Columbia) have now selected which among the roughly 56 percent of eligible census tracts in the US should be...

May 21, 2018
Brett TheodosBrady Meixell
Research report
State and Local Issues

The Effect of The TCJA Individual Income Tax Provisions Across Income Groups and Across the States

The Tax Cut and Jobs Act (TCJA) will reduce individual income taxes on average for all income groups and in all states. Unlike prior Tax Policy Center reports, this analysis focuses on the distribution of the individual income tax changes, and does not include changes in the corporate income tax...

March 28, 2018
Frank SammartinoPhilip StallworthDavid Weiner
Research report
State and Local Issues

Follow the Money: How to Track Federal Funding to Local Governments

To respond effectively to state and federal policy changes, city leaders, non-profit service providers, advocates, and researchers all need accurate data on how federal funds flow to local governments. Unfortunately, those data are spread across multiple sources that are often indecipherable or...

February 27, 2018
Megan RandallTracy GordonSolomon GreeneErin Huffer
Brief
State and Local Issues

Revenue Forecasting Practices

States use different methods to estimate how much revenue they will have available to spend in future years. This fact sheet describes different approaches to revenue forecasting and presents recommendations on how to improve forecasting accuracy and transparency.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Budget Stabilization Funds

Budget stabilization funds (BSFs), also known as rainy day funds, allow states to set aside surplus revenue for times of unexpected revenue shortfall or budget deficit. This fact sheet describes how BSF rules vary across states and reviews evidence on how they affect savings and volatility.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Tax and Expenditure Limits

Tax and expenditure limits (TELs) are self-imposed restrictions that state governments create to restrict the amount they can tax or spend. This fact sheet describes how TELs vary across states and discusses evidence on whether TELs achieve their objective of restraining government growth.

November 28, 2017
Kim S. RuebenMegan Randall
Brief
State and Local Issues

Balanced Budget Requirements

Balanced budget requirements (BBRs) prohibit states from spending more than they collect in revenue. This fact sheet describes how BBRs vary in stringency and design and reviews evidence on whether stricter antideficit provisions produce “tighter” state fiscal outcomes, such as reduced spending...

November 28, 2017
Kim S. RuebenMegan Randall

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