CTJ/ITEP Studies, Press Releases,
Articles, Testimony



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Latest Documents Listed First Within Category


Federal Tax Reform

There Is No Surplus: July 9, 1999 Op-Ed on the Projected Federal Budget SurplusNEW!!!

The $500 Child Credit: A Case Study in Tax Complexity
June 23 Testimony before the House Ways and Means Subcommittee on Oversight.

Why Not Tax Reform?
Editorial from The Nation
, April 27, 1998

See also The Flat Tax and The National Sales Tax.


Flat Tax

"Flat Tax" Proposals Described.
Notes, November 1, 1998.

Flat Tax Testimony Before the Congressional Joint Economic Committee.
Flat tax and other consumption tax proposals discussed . May 17, 1995

Flat On Our Backs. CTJ Commentary on Flat Tax.
Editorial from The Nation by Robert McIntyre, February 1996

The Flat Taxers' Flat Distortions
Article from The American Prospect by Robert McIntyre, Summer 1995

Estimating Revenue Losses from the Armey Flat Tax: a Chronology August 15, 1995

Flat Tax Impact on Texas. Dick Armey & Steve Forbes's Plot to Raise Taxes on Most Texans,
Press Release, March 8, 1996
Detailed tables on the effects of the Flat Tax on Texans.

Flat Tax Impact on NY. Most New Yorkers Would Be Hit Hard by "Flat Tax",
Press Release, March 5, 1996
Detailed tables on the effects of the Flat Tax on New Yorkers.

Flat tax impact on Malcolm Forbes, Jr.. Malcolm S. Forbes, Jr.'s $1.9 Billion Tax Cut -- for Himself.
Press Release. February 6, 1996

Armey Flat Tax, Table of Examples.
February 6, 1996

Armey Flat Tax Distributional Tables.
February 6, 1996

Forbes Flat Tax Distributional Tables.
February 6, 1996

Also, Some Flat Tax Quotes

See also Federal Tax Reform.


Congressional Tax Action

Don't Spend that $160 Tax Cut Right Away: GOP Tax Plan Offers Wealthy and Corporations Immediate Relief; Others Must Wait
August 12 analysisNEW!!!

Corporate Welfare Rides Again: Business Giveaways in the 1999 Tax Bill
August 11 analysis updated August 17NEW!!!

Congressional Conference Committee Tax Bill Analyzed
Analysis Updated August 5NEW!!!

Senate Democratic Alternative Tax Plan Analyzed
July 28 AnalysisNEW!!!

Senate GOP Tax Plan: Not So Middle Class After All
July 20 Analysis updated July 27NEW!!!

House GOP Tax Plan Analyzed
July 13, 1999 analysis updated July 27NEW!!!

Torricelli-Coverdell-McCain "Middle Class" Tax Cut Plan Leaves Out Most of Middle Class
July 9, 1999 analysis

CTJ Analysis of Proposed GOP Capital Gains Tax Cut
July 7, 1999 analysis

Roth Proposes to Turn Public Schools Into Tax Shelters for Corporations and the Wealthy
May 18, 1999 analysis

What the Administration Proposes to Do with the Projected Budget Surpluses Over the Next Five Years--And Beyond
February 19, 1999 analysis

Ways & Means Chairman's Figures Confirm CTJ's: 10% Income Tax Cut is Heavily Tilted Toward Best-off
February 17, 1999 analysis

CTJ Analysis of GOP 10 Percent Tax Cut Plan
January 20, 1999 Analysis

CTJ Analyzes House-passed 1998 Tax Plan
September 17, 1998 Analysis

Gingrich's Tax Plan Raids Social Security.
July 31, 1998 analysis.

Why Sunsetting the Tax Code is Irresponsible Tax Policy.
July 30, 1998 letter.

Who Pays Capital Gains Taxes?
June 26, 1998 analysis.

Notes on the Budget Surplus and Capital Gains.
June 23, 1998 analysis. HTML

CLICK HERE FOR TAX ACTION RELATED TO THE 1997 BALANCED BUDGET AGREEMENT.

Gingrich-Forbes Plan to Repeal Capital Gains & Estate Taxes Would Balloon Deficit to Aid the Very Richest.
April 13, 1997 Press Release.

Latest Senate GOP Plan Would Increase Taxes on Most.
March 20, 1997 Press Release.

Congressional Tax Cut Plan: Unfair and Busts the Budget.
House-Senate Conference Agreement tax provisions including capital gains tax cut and child credit.
November 17, 1995 Analysis.

May 3, 1995 CTJ Testimony Concerning the Alternative Minimum Tax. HTML

Majority in Congress votes to expand loopholes as corporations step up layoffs. (Link to listing on this page)


Giveaways to the Rich and Corporations

June 30 CTJ Testimony on "Corporate Welfare" Before House Budget CommitteeNEW!!!

GAO Report: Big Foreign-Controlled Firms Operating in U.S. Pay Lower Taxes than American Companies
April 1999 analysis

Corporate Tax Giveaways in the 1997 Tax Bills. (Link to listing on this page)

Majority in Congress votes to expand loopholes as corporations step up layoffs.
September 1996 Analysis


The Hidden Entitlements, Hidden Welfare for the Rich and Corporations--Tax Loopholes from A to Z.
1996 analysis now in PDF Format!


Kemp Commission

Kemp Commission Report: Damn the Deficit, Full Speed Backwards.
January 17, 1996 Press Release


Marriage Penalty

What Marriage Penalty? Phony Figures in the Tax Debate.
This article, a brief summary of the marriage penalty issue, appeared in the June 12, 1998 issue of Slate magazine.

The Tax on Marriage: We can Get Rid of It Without Giveaways to the Rich.
This article expands on the insights of the Slate article and estimates the incidence of a revenue-neutral alternative plan.

The "Tax on Marriage"; Should We Get Rid of It, and, If So, How?
May 1980 analysis updated January 1998.


Presidential Candidate Proposals

Dole 1996 Campaign Tax Plan: CTJ Releases Final Estimates on Cost and Distribution of Dole Plan.
August 26, 1996 Press Release
Detailed Tables on the 1996 Dole Tax Plan


IRS Reform

IRS "Reforms" Are No Taxpayer Bargain.
May 21, 1998 Op-Ed.

A Big Tax Blunder.
September 12, 1997 Op-Ed.


National Sales Tax

The 23 Percent Solution. January 23, 1998 Op-Ed.

See also Federal Tax Reform.


Budget Agreement and Tax Act of 1997

(These Items Not Listed In Strictly Chronological Order)

Complexity and the 1997 Tax Act's Child Credit. (Link to listing on this page)

Impact of 1997 Tax Act on 1997 Tax Returns. '97 Tax Act Gives Big Fat Zero to Most Families This April.
March 31, 1998 Press Release/Analysis.

Response to Rep. Nancy Johnson Op-Ed Piece. '97 Tax Law: The Same Old Flaws.
April 25, 1998 Letter to the Editor of the Hartford Courant.

1997 Tax Act. Brief Description of and Comments on the 1997 Tax Act.
August 1997 Analysis.

Agreed on Tax Bill. Federal Tax Bill a Bad Deal.
July 31, 1997 Analysis.

Agreed on Tax Bill. Tax Changes Under 1997 Act Vary Widely By State.
August 6, 1997 Analysis.

Corporate Giveaways in Tax Bills. Bills Flush With Loopholes.
July 22, 1997 Analysis.

Tax Bills Compared. House, Senate, President's and House Democratic Tax Plans Compared.
July 7, 1997 Analysis.

Clinton's Tax Plan. President Clinton's Tax Plan Analysed.
July 7, 1997 Analysis.

House Tax Bill. Biggest Benefits to the Wealthy.
June 27, 1997 Press Release and Analysis.

Senate Tax Bill. Biggest Benefits to Wealthy.
July 7, 1997 Analysis.

Cost of Tax Bills Pegged at Twice "Official" Estimates.
July 3, 1997 Press Release and Analysis.

Cost of Tax Bills Understated. How Much Will the Capital Gains Tax Cuts Really Cost.
July 1997 Analysis.

Impact of Tax Cuts Combined With Entitlement Cuts. Study With Center on Budget and Policy Priorities.
June 1997 Analysis.

House Democratic Alternative. Distributional Table Released.
June 1997 Analysis.

Child Credit Limitations. Child Credit Would Go to Only Half of Children Nationally, State-By-State Analysis.
June 24, 1997 Press Release and Analysis.

Comparison of Distributional Tables. Explanation of Differences Between CTJ and Congressional Distributional Tables and Comparison with Treasury's Analyses
July 2 1997.

Why the Tax Plans Will Make Tax Returns More Complicated. Whither Tax Simplification.
Op-ed. June 1997

Child Credit Versus other Provisions. Give Americans Their Tax Break.
Op-ed. June 1997

CTJ Prelimary Analysis. How They'll Cook the Books on the 1997 "Balanced Budget" Tax Cuts.
May 1997 Analysis.


State and Local Taxes

State and Local Taxes Hit Poor & Middle Class Far Harder than the Wealthy
Who Pays? A Distributional Analysis of the Tax Systems in All 50 States
1996 Study in PDF format and Press Release

Iowa
Choices for Iowa: Building a Better Tax System 1998 ITEP study and press release

Maryland
Senate Bill 640 a Good Deal For Marylanders.
March 15, 1996 Testimony

Minnesota
Tax Strategies for a Strong Minnesota.
January 15, 1998 ITEP Study and Press Release

ITEP Testimony Regarding Minnesota Tax Expenditures.
May 11, 1998 Testimony

New Hampshire
ITEP Analysis of New Hampshire Income Tax Proposal. HB 109.
January 19, 1999 Testimony

ITEP Analysis of New Hampshire Income Tax Proposal. HB 1668.
March 31, 1998 Testimony

Pennsylvania
CTJ Testimony Concerning Interstate Competition.
September 25, 1997 Testimony

Texas
Choices for Texas. An Analysis of the Provisions of the 1997 House and Senate Tax Plans.
May 15, 1997 Analysis HTML


Selected Newsletters of Special Interest

June 1996. Notes for Tax Day.

December 1995. Welfare for the Rich, The Real Cost of Capital Gains Tax Cuts, 1995 GOP Budget Plan



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