University of Wisconsin–Madison

ProGov21 Policy Library

Policy Area
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Level
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Source
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Year
Type Article
Year 2011
Level City or Town, County
State(s) All States
Source Tax Foundation
Policy Areas Economic Justice, Finance & Procurement
This article outlines different types of local income taxes and highlights localities that have recently implemented significant changes to their income tax codes. It recommends that local governments implement moderate income tax rates and mitigate compliance costs to secure investment...

Type Policy Brief or Report
Year 2019
Level National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
A federal wealth tax on the richest 0.1 percent of Americans is a viable approach for Congress to raise revenue and address rising inequality. This report outlines reasons why the United States needs a federal wealth tax to achieve these goals, as opposed to federal tax policies that...

Type Policy Brief or Report
Year 2007
Level State
State(s) All States
Source Center on Budget and Policy Priorities
Policy Areas Economic Justice
This report provides an introduction to property tax circuit breakers and describes the main features of circuit breaker programs currently being administered in eighteen states. Some of the features discussed include eligibility restrictions (based on whether the taxpayer is a homeowner...

Type Article
Year 2019
Level City or Town
State(s) District of Columbia
Source D.C. Policy Center
Policy Areas Economic Justice, Finance & Procurement
This article covers the benefits of imposing a land-value tax in the District of Columbia on commercial and residential development. It recommends implementing a land value tax in mixed-use zones that show high opportunities for redevelopment. ...

Type Policy Brief or Report
Year 2022
Level City or Town, County, State
State(s) Louisiana
Source Institute for Energy Economics and Financial Analysis
Policy Areas Economic Justice, Finance & Procurement
This report examines a 2016 executive order reforming Louisiana's Industrial Tax Exemption Program. As an attempt to balance business and community interests, the reforms increased industrial property taxes, limited the overall corporate tax exemption, and required applications to...

Type Article
Year 2022
Level State
State(s) Texas
Source Every Texan
Policy Areas Economic Justice, Finance & Procurement
This article recommends increasing the school district property homestead exemption, reducing school taxes for seniors and individuals with disabilities, and reducing property taxes for home buyers. It also outlines a flat-dollar homestead exemption which would provide larger tax...

Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
The devastating effect of COVID-19 on state and local budgets is exposing state and local tax structures as inadequate, inequitable, and outdated. In response, states should focus first on generating needed revenue through tax increases on households, businesses, and sectors of the...

Type Policy Brief or Report
Year 2020
Level City or Town, State
State(s) All States
Source Local Progress
Policy Areas -
The 2017 partisan tax reform law accelerated the United States’ rising inequality by slashing taxes of wealthy individuals and corporations and expanding the federal deficit, ultimately straining municipal budgets. In order to restore fairness to the tax code and generate revenue...

Type Policy Brief or Report
Year 2020
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
Generally, southern states levy taxes in a way that worsens racial and economic equity. Most southern states raise less revenue than states in other regions, leading to underinvestment in people and places. This lack of revenue contributes to staggering levels of poverty, particularly...

Type Policy Brief or Report
Year 2009
Level State
State(s) All States
Source Lincoln Institute of Land Policy
Policy Areas Economic Justice, Finance & Procurement
Property tax circuit breakers provide households with direct property tax relief that increases as household income declines. In addition to analyzing the advantages of circuit breakers, this report outlines the basic types of property tax circuit breakers and examines whether eligibility...

Type Fact Sheet or Infographic
Year 2020
Level City or Town, State, National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Democracy & Governance
Progressive taxation requires the rich to pay a higher share of their income in taxes than poor people. This infographic shows that America’s tax system is only moderately progressive through a series of charts depicting the share of total taxes paid across income groups and tax rates...

Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Public policies are contributing to the widening income and wealth gap. This report provides recommendations that policymakers can take to improve their constituents’ lives and their states’ economies through tax policy. It explains the importance of favoring taxes on income and wealth...

Type Policy Brief or Report
Year 2018
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
No two state tax systems are the same. This report provides detailed analyses of the features of every state tax code and assesses their fairness by measuring effective state and local tax rates paid by all income groups. The report concludes the following findings: the majority of...

Type Policy Brief or Report
Year 2021
Level City or Town, County, State, National
State(s) All States
Source Office of Legislative Research
Policy Areas Economic Justice
This report provides an overview of the Executive Orders (EOs) that suspend recertification requirements for recipients of certain property tax relief programs for older adults, individuals with disabilities, and veterans and their family members. In particular, this report focuses...

Type Policy Brief or Report
Year 2021
Level City or Town
State(s) Minnesota
Source Metro Transit
Policy Areas Economic Justice, Finance & Procurement, Transportation & Mobility
This report finds that land value taxes incentivize development by levying higher taxes on under-utilized parcels. It includes an evaluation of a bill considered the Minnesota Legislature to permit such projects, as well as case studies illustrating how land value taxes encourage...

Type Policy Brief or Report
Year 2022
Level City or Town
State(s) Michigan
Source Lincoln Institute of Land Policy
Policy Areas Economic Justice, Finance & Procurement
This report analyzes Detroit's split-rate tax system, which applies a higher rate to land value and a lower rate to structures and property improvements. It finds that foreclosure rates in the city significantly decreased when property tax rates were effectively lowered. Its recommendations...

Type Policy Brief or Report
Year 2019
Level City or Town, State
State(s) All States
Source Center on Budget and Policy Priorities
Policy Areas Economic Justice, Finance & Procurement
This report recommends that states adopt a tax on high-value properties, or what is sometimes called "Mansion Taxes," in order to fund schools, healthcare, roads, and other public services. It provides examples of states and localities that have implemented progressive real estate...

Type Roadmap
Year 2021
Level City or Town, County
State(s) All States
Source ProGov21
Policy Areas Finance & Procurement
Budget shortfalls arise when powerful actors avoid paying their fair share of taxes and when federal and state governments push responsibilities onto the local level without providing adequate financial resources. In order to patch these shortfalls, many local governments have become...

Type Policy Brief or Report
Year 2021
Level City or Town
State(s) All States
Source Urban Institute
Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement
This report recommends a variety of policies for local leaders to adopt in pursuit of equitable public revenue. These include tracking changes in revenue diversity and payment burdens, in-kind and non-monetary value capture strategies, and inclusive community engagement strategies...

Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice
Residential property taxes are regressive, requiring low-income taxpayers to pay more of their income in tax than wealthier taxpayers. In order to make residential property taxes more affordable, state lawmakers can pursue a “circuit breaker” approach, in which taxpayers earning below...

Type Policy Brief or Report
Year 2019
Level City or Town
State(s) Pennsylvania
Source Strong Towns
Policy Areas Economic Justice, Finance & Procurement
This article reviews a collection of cities in Pennsylvania that utilize land value taxes to incentivize development and property improvements. It finds that cities with land value taxes mitigate excessive tax burdens for financially vulnerable residents while maintaining long-term...

Type Policy Brief or Report
Year 2021
Level State
State(s) Connecticut
Source The Center for Popular Democracy
Policy Areas Economic Justice
While Connecticut’s working families are struggling with low wages, threats of eviction, food instability, lack of affordable health care, and high levels of unemployment amidst the COVID-19 pandemic, Connecticut’s wealthiest residents have amassed unprecedented wealth. In response...

Type Fact Sheet or Infographic
Year 2019
Level City or Town, State, National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Civil Rights
The United States needs to address growing inequality and raise more revenue to fund critical public investment. One way to accomplish both goals is to enact legislation that raises taxes for high-income or high-wealth households. This infographic includes figures that demonstrate...

Type Policy Brief or Report
Year 2020
Level City or Town, County
State(s) All States
Source Brookings
Policy Areas Community Development, Economic Justice, Finance & Procurement, Housing
As housing costs continue to rise faster than incomes, localities should promote affordable housing through land use reforms that increase residential density and taxes on expensive and underused land. This report recommends establishing high-density zoning ordinances and levying...

Type Policy Brief or Report
Year 2022
Level City or Town, State
State(s) Maine
Source State of Maine
Policy Areas Economic Justice, Finance & Procurement
This policy guide explains Maine's statewide property tax deferral program, which allows senior citizens and disabled individuals to defer property tax payments until they pass away, move, or sell their property. It also outlines property eligibility requirements and the roles of...

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