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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

Partners or Pirates? Collaboration and Competition in Local Economic Development

In this report, we explore how and why local governments have turned to cooperation to boost economic development. We synthesize highlights from the literature, explore program features from two regional case studies, and share findings from interviews with local practitioners. Although research...

December 20, 2018
Megan RandallKim S. RuebenBrett TheodosAravind Boddupalli
Research report
Individual Taxes

State Tax and Economic Review, 2018 Quarter 2

Total state tax revenue from all sources showed strong growth in the last three quarters of 2018. States collected slightly over $1 trillion in tax revenues in fiscal year 2018, a gain of 7.8 percent over 2017. But the revenue growth was uneven among the states and across revenue sources. Much...

December 18, 2018
Lucy Dadayan
Brief
State and Local Issues

Addressing the Family-Sized Hole Federal Tax Reform Left for States

The Tax Cuts and Jobs Act modestly decreased federal individual income taxes for most low- and middle-income families. However, the federal tax changes interacted with state laws in ways that meant some of these same families could see state tax increases. This brief discusses how implementing...

November 15, 2018
Richard C. AuxierElaine Maag
Research report

Footloose or Stuck in Place? Firm Mobility across Six Metropolitan Areas

Firm migration is seen as a barometer of business climate and economic health. State and local governments feel the pressure to retain and attract jobs, often by competing using economic development packages. To better understand local employment changes, and the prevalence of job migration, we...

November 14, 2018
Brett TheodosAravind BoddupalliMegan Randall
Research report
State and Local Issues

State Tax and Economic Review, 2018 Quarter 1

The first edition of Urban’s new State Tax and Economic Review finds total state tax revenue from all sources showed strong growth in the final quarter of 2017 and the first quarter of 2018. The largest increases were in individual income tax revenues. State government tax revenue grew mostly in...

October 30, 2018
Lucy Dadayan
Research report
State and Local Issues

Budget Processes and the Great Recession

In this study, we explore how strict balanced budget requirements (BBRs) and tax or expenditure limits (TELs) influence states’ decisions to either cut spending or raise revenues in response to surprise deficits and whether this relationship changed following the onset of the Great Recession. We...

October 10, 2018
Kim S. RuebenMegan RandallAravind Boddupalli
Research report
Federal Budget and Economy

Harnessing The U.S. Intergovernmental Grant System for Place-Based Assistance In Recession and Recovery

American places are pulling apart from one another—economically, socially, and politically. Declining regional income convergence, increasing geographic concentration of joblessness, and an increasing awareness of the social costs of long-term joblessness and economic isolation have led many...

October 2, 2018
Tracy Gordon
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

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