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Tax Policy Center

Research & Commentary

Research report
Business Taxes

The Pros and Cons of Taxing Sweetened Beverages Based on Sugar Content

Governments are starting to use taxes to discourage consumption of sugary drinks. Those taxes typically scale with drink volume. But sugar content varies widely. This report analyses the potential benefits and costs of scaling these taxes to sugar content. Taxes based on sugar content reduce...

December 12, 2016
Norton FrancisDonald MarronKim S. Rueben
Brief
State and Local Issues

State Tax Commissions 2006–2016

Tax policy is one of the most challenging and controversial components of state governance. Determining how and from whom to collect revenue involves questions of equity, fairness, efficiency, and simplicity. As a result, states often create special tax commissions before attempting major tax...

October 16, 2016
Richard C. Auxier
Research report
State and Local Issues

Federal-State Income Tax Progressivity

This report finds that both federal and state income taxes are generally progressive but (1) state systems are much less progressive than the federal system and (2) the degree of progressivity varies widely among the states. Federal income taxes became more progressive following 2012 legislation...

June 29, 2016
Frank SammartinoNorton Francis
Research report
Individual Taxes

Revisiting the State and Local Tax Deduction

Many federal tax reform proposals would eliminate the state and local tax (SALT) deduction. Although deficit reduction often is the rationale, there are arguments for eliminating the deduction based on economic efficiency, equity, and improved federal fiscal policy. Eliminating the deduction,...

March 31, 2016
Frank SammartinoKim S. Rueben
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Working paper
Federal Budget and Economy

Incorporating State Analysis into the Tax Policy Center's Microsimulation Model: Documentation and Methodology

The Urban-Brookings Tax Policy Center’s (TPC) microsimulation model produces revenue and distributional estimates of the US federal tax system. This paper describes a reweighting procedure that allows the model to be used for analyzing taxes at the state level. We construct state weights such...

March 30, 2016
Surachai KhitatrakunGordon B. MerminNorton Francis
Research report
State and Local Issues

How Should Governments Use Revenue from Corrective Taxes?

Corrective taxes can encourage healthier, safer, and less polluting behavior. But how should governments use their revenue? Options abound to cut other taxes, boost spending, or reduce borrowing. We organize those uses into four categories: offsetting new burdens, furthering the same goal,...

January 29, 2016
Adele C. MorrisDonald Marron
Research report
State and Local Issues

The Relationship Between Taxes and Growth at the State Level: New Evidence

The effects of state tax policy on economic growth, entrepreneurship, and employment remain controversial. Using a framework that in prior research generated significant, negative, and robust effects of taxes on growth, we find that neither tax revenues nor top income tax rates bear stable...

December 1, 2015
William G. GaleKim S. RuebenAaron Krupkin
Brief
State and Local Issues

The Growth Mirage: State Tax Cuts Do Not Automatically Lead to Economic Growth

Cuts in top state income taxes are intended to raise economic growth, but could instead force punishing spending cuts, as revenues fall and states confront borrowing constraints. Previous work shows no clear impact of state taxes on growth. In new research, we build on a widely cited study that...

September 11, 2015
William G. GaleAaron KrupkinKim S. Rueben
Research report
State and Local Issues

Governing with Tight Budgets

Changing demographics, technology, and inflation are creating an increasingly difficult environment for state budgets. An aging population puts more pressure on spending programs while reducing tax revenues from some sources. State sales tax revenue systems have not kept up as technology has...

September 11, 2015
Norton FrancisFrank Sammartino

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