About The Institute on Taxation & Economic Policy
Te Insiue on axaion and Economic Policy (IEP) is a non-pro, non-parisan research organizaionha works on ederal, sae, and local ax policy issues. IEP’s mission is o ensure ha eleced ocials, hemedia, and he general public have access o accurae, imely, and sraighorward inormaion ha allowshem o undersand he eecs o curren and proposed ax policies. IEP’s work ocuses paricularly onissues o ax airness and susainabiliy.
Tis sudy was made possible by grans rom he Annie E. Casey Foundaion, he Ford Foundaion, hePopplesone Foundaion, he Sephen M. Silbersein Foundaion, he Soneman Family Foundaion, andoher anonymous donors.IEP exends special hanks o scal policy analyss a nonpro organizaions in he Sae Fiscal AnalysisIniiaive, in he Economic Analysis Research Nework, and across he counry or heir assisance in evalua-ing each sae’s ax sysem, as well as he many sae revenue deparmen employees and legislaive scalanalyss who paienly helped us o beter undersand each o heir sae’s ax sysems.IEP sa members Ed Meyers, Anne Singer, Seve Wamho, and Rebecca Wilkins also played imporanroles in he sudy’s publicaion.
THE INSTITUTE ON TAXATION & ECONOMIC POLICY
1616 P Street, NW Suite 200
Washington, DC 20036Tel: 202.299.1066
Copyright © 2013 by The Institute on Taxation and Economic Policy