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The Institute on Taxation and Economic Policy is a public policy research organization which does analysis of tax policy issues at the federal, state and local level in the United States. ITEP is headquartered in Washington, D.C.

The executive director of ITEP is Amy Hanauer, who previously founded and ran Policy Matters Ohio for 20 years. Previous directors include Alan Essig, Matthew Gardner and Bob McIntyre.

History and goals

ITEP was founded in 1980 as a 501-c-3 sister organization to Citizens for Tax Justice, a 501-c-4 organization.  Throughout the 1980s, both ITEP and CTJ conducted research on corporate tax avoidance, distribution of taxes, and variation between states on tax policy.  ITEP’s findings are used by state-based organizations throughout the United States to publish analyses of their tax codes. Its findings are also used by journalists, policymakers, advocates and academics seeking to understand the tax code.  

Activities

Federal, state and local tax policy research

ITEP publishes dozens of research reports each year on federal, state and local tax policy. Its research has also been applied to issues on immigration, education, racial equity, social welfare and wealth inequality.

Corporate tax policy research

ITEP publishes reports documenting the share of corporate profits that corporations pay in taxes. This research has been frequently cited by journalists, advocates, academics and elected officials, including by President Joseph R. Biden.

Who Pays?

ITEP periodically publishes a report called Who Pays?  documenting the share of state and local taxes paid by individuals at different income levels in every state in the country plus Washington, D.C. The most recent update to this report was published in January 2024. This report is used by state-level research organizations, journalists and elected officials to understand the distribution of state taxes. The 6^th edition of Who Pays was cited by the Washington state supreme court in its finding that the Washington capital gains tax was constitutional.

Tax Microsimulation Model

ITEP’s Tax Microsimulation Model enables the organization to analyze federal, state, and some local tax policies and proposals, determining how much revenue they will yield and how that revenue is distributed across income groups and racial and ethnic categories.  

The model computes the revenue yield and incidence of both current tax law and proposed tax law changes. It is unique in its ability to produce analyses at the federal and state levels that comprehensively examine income, consumption, and property taxes. It is also the only tax microsimulation model capable of disaggregating tax incidence data by race and ethnicity at the state level.

Funders

Some of ITEP's active funders includes:

• Robert Wood Johnson Foundation
• Rockefeller Foundation
• Skyline Foundation
• Mary Reynolds Babcock Foundation
• W.K. Kellogg Foundation
• Annie E. Casey Foundation
• George Gund Foundation
• WhyNot Initiative

Political stance

ITEP's quantitative analyses are utilized by observers from across the political spectrum and by analysts within government. ITEP, as well as the associated Citizens for Tax Justice, has been characterized as liberal.

See also

Think tanks:

• Center for American Progress
• Center on Budget and Policy Priorities
• Economic Policy Institute
• Tax Foundation
• Tax Policy Center

Tax policy:

• Conduit and Sink OFCs
• Corporate tax havens
• Ireland as a tax haven
• Tax Cuts and Jobs Act

External links

• Official website
• Who Pays? report, seventh edition
• Offshore Shell Games, 2017
• Corporate Taxes Before and After the Trump Tax Law