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Tax Policy Center

Research & Commentary

Research report
State and Local Issues

Sustainable Budgeting in the States: Evidence on State Budget Institutions and Practices

States adopt a variety of budget practices to help define spending priorities and influence fiscal outcomes. However, not all budget practices achieve the desired fiscal objectives, and some practices may compromise states’ long-term fiscal sustainability. This report discusses evidence from the...

November 28, 2017
Megan RandallKim S. Rueben
Brief
State and Local Issues

Debt Limits

Debt limits are provisions that limit a state’s ability to take on new debt or debt service. This fact sheet describes the different rules that states use to limit debt and reviews evidence on how debt limits affect fiscal outcomes.

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

State Alcohol Excise Taxes May Have Little Effect on Drunk Driving Fatalities

In our research, we examine two alcohol excise tax increases enacted by Illinois in 1999 and in 2009. Using the synthetic control method, we find no evidence that either tax increase reduces fatal alcohol-related motor vehicle crashes for the whole of Illinois, although we do find evidence of a...

November 27, 2017
Robert McClellandJohn Iselin
Journal Article
State and Local Issues

How Federal Tax Changes Would Affect the States

Current discussions about federal tax reform include a number of proposals that could impact the states. These items may broaden the tax base and increase state revenue, or put pressure on states to cut taxes and reduce revenue, or even create administrative challenges for states. In this...

October 30, 2017
Kim S. RuebenFrank SammartinoRichard C. Auxier
Research report
State and Local Issues

Do Alcohol Excise Taxes Reduce Motor Vehicle Fatalities? Evidence from Two Illinois Tax Increases

This study examines the effect of alcohol excise taxes on alcohol- related fatal traffic crashes. In 2015, 29.3 percent of the 35,092 traffic fatalities in the United States involved someone driving under the influence of alcohol. Raising federal or state excise taxes on alcoholic beverages...

October 5, 2017
Robert McClellandJohn Iselin
Speech
State and Local Issues

Four Considerations for Infrastructure Policy

Tracy Gordon, a senior fellow at the Urban Institute and the Urban-Brookings Tax Policy Center, spoke before the New Democrat Coalition 21st Century Task Force on October 4, 2017. She shared four things that Congress may want to keep in mind when considering changes to infrastructure policy....

October 4, 2017
Tracy Gordon
Research report
State and Local Issues

Prepping for the 2018 Legislative Session

To help analysts craft next year’s state budgets, and to help reporters explain them and the public understand them, we compiled the Urban Institute’s and the Tax Policy Center’s best state-focused research in one place. The research in this compendium will help analysts better evaluate agency...

October 3, 2017
Richard C. AuxierErin Huffer
Journal Article
State and Local Issues

Upward Mobility and State-Level EITCs Evaluating California’s Earned Income Tax Credit

California’s new EITC provides an opportunity to consider whether
or not the design characteristics of the federal EITC, which most
states have simply replicated, should be reconsidered—either by
states acting on their own or perhaps by the federal government itself
...

September 14, 2017
Kim S. RuebenFrank SammartinoKirk J. Stark
Journal Article
State and Local Issues

Effects of a Federal Value-Added Tax on State and Local Government Budgets

A longstanding concern of state and local governments is that a federal value-added tax (VAT) could severely limit their reliance on sales taxes as a major source of revenue. This concern is too narrowly focused; a federal VAT could affect revenues from other sources and spending more than sales...

September 8, 2017
James R. NunnsEric Toder
Brief
State and Local Issues

Appendix to: Effects of a Federal Value-Added Tax on State and Local Government Budgets

This is the appendix to the paper, Effects of a Federal Value-Added Tax on State and Local Government Budgets

September 8, 2017
James R. NunnsEric Toder

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