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Maryland local income tax hike proposal

Maryland Considers Raising Local Income Taxes

Local income taxes in Maryland constitute about 35 percent of local tax collections and more than 17 percent of local revenue, giving Maryland’s localities the highest dependence on income taxes in the nation.

5 min read
Nebraska Property Tax Relief Proposal by Governor Jim Pillen

Evaluating Nebraska Governor’s Plan for Property Tax Relief

Nebraskans need property tax relief and there are sound ways to provide it. However, increasing the sales tax rate to the highest in the country and dramatically increasing cigarette excises is not sound tax policy. 

5 min read
2023 state tax changes taking effect july 1

State Tax Changes Taking Effect July 1, 2023

At least 32 notable tax policy changes recently took effect across 18 states, including alterations to income taxes, payroll taxes, sales and use taxes, property taxes, and excise taxes. See if your state tax code changed.

15 min read
Guide to property taxes Andrey Popov comp 2

Close to Home: A Short Guide to Property Taxes

As housing prices are rapidly increasing, and property tax bills along with them, the property tax has come into the spotlight in many states. The design of a state’s property tax system can affect how attractive that state is to businesses and residents.

9 min read
West Virginia tax relief plan includes Governor Justice tax cut and West Virginia tax reform proposals

West Virginia Lawmakers Reach Deal on Tax Relief

In a day and age when businesses and individuals alike are increasingly mobile, West Virginians can be relieved that their state is getting off the sideline and into the action.

4 min read
2023 local income taxes by state and municipality 2023 local income tax rates and local taxes or local income tax data by county

Local Income Taxes: A Primer

Most states avoid municipal income taxes for good reason. These taxes are more volatile and less economically competitive than other forms of taxation available to local governments, and add substantial complexity for governments and taxpayers alike.

23 min read
2023 local income taxes by state and municipality 2023 local income tax rates and local taxes or local income tax data by county

A Look at Local Income Taxes

Levied in thousands of cities, counties, school districts, and other localities, local income taxes are often used to either lower other taxes (like property taxes) or raise more revenue for local services. While they may make sense on paper, local income taxes come with more challenges than other local revenue sources.

The Efficiency of State and Local Tax Administration of Local Taxes including Local Sales Taxes and Local Tourism Taxes

The Efficiency of State Administration of Local Taxes

The logic that has prevailed for local sales taxes should apply equally to other taxes that localities impose on multijurisdictional businesses, including local tourism taxes. The evidence is clear that central administration of local taxes reduces compliance costs without sacrificing local revenue.

15 min read
State and local tax collections, state and local tax revenue by state taxes by state Unpacking the State and Local Tax Toolkit: Sources of State and Local Tax Collections (FY 2020)

Unpacking the State and Local Tax Toolkit

Maine has blueberry taxes. Alabama has mosquito taxes. Each state and county has its tax quirks. But when state and local governments want to raise revenues, there are four key taxes they turn to.

digital streaming services tax cutting cable

Cutting the Cord from Cable Has States Courting New Revenue Streams

If states wish to tax digital streaming and download services, they should do it the right way, by including them in their sales tax base—preferably as part of broader reforms paired with commensurate rate reductions—rather than inventing new excise taxes or shoehorning taxation of the new economy into outdated statutes.

4 min read
Chicago budget shortfall, Chicago Budget deficit, Chicago higher taxes in Chicago

No Good Options as Chicago Seeks Revenue

Facing an $838 million budget shortfall, a looming pension crisis, and an aggressive spending wish list, some Chicago policymakers and activists are expressing interest in a laundry list of new and higher taxes that could, collectively, raise as much as an additional $4.5 billion a year.

6 min read
state and local sales taxes

State and Local Sales Tax Rates, 2017

Retail sales taxes are one of the more transparent ways to collect tax revenue. While graduated income tax rates and brackets are complex and confusing to many taxpayers, sales taxes are easier to understand; consumers can see their tax burden printed directly on their receipts.

11 min read