University of Wisconsin–Madison

ProGov21 Policy Library

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Year
Type Fact Sheet or Infographic
Year 2021
Level State
State(s) Massachusetts
Source Massachusetts Department of Revenue
Policy Areas Economic Justice, Finance & Procurement
This technical information release outlines how Massachusetts homeowners or renters over 65 can claim tax credits against their personal income taxes. These "circuit breaker" credits are based on real estate taxes or rent paid by applicants who meet the specified income threshold...

Type Policy Brief or Report
Year 2014
Level County
State(s) All States
Source Good Jobs First
Policy Areas Economic Justice, Community Development, Finance & Procurement
The intensification of economic inequality, one of the defining issues of our times, has many causes, ranging from the weakening of labor unions to the decimation of inheritance taxes. This report argues that another factor belongs on the list: subsidies given by state and local governments...

Type Policy Brief or Report
Year 2019
Level State
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Children & Families
The current federal Child Tax Credit (CTC), which provides up to $2,000 per child, is designed to provide an income boost to parents or guardians of children and other dependents. However, many low-income families do not receive the full benefit of the federal credit due to an earnings...

Type Ordinance
Year 2006
Level City or Town
State(s) Colorado
Source City Council of the City of Boulder
Policy Areas Environment & Natural Resources, Finance & Procurement
This ordinance imposes the Climate Action Plan Tax as an excise tax upon persons consuming electricity as residential, commercial, or industrial customers. The tax shall be imposed upon the basis of each customer’s consumption of electricity measured in Kilowatt/Hours. The purpose...

Type Policy Brief or Report
Year 2011
Level County
State(s) Ohio
Source Policy Matters Ohio
Policy Areas Economic Justice
The Cuyahoga EITC Coalition is a coalition of organizations that offers free tax preparation services to low- and middle-income families in Cuyahoga County. They helped over 8,000 families with their tax returns last year, resulting in more than $11 million in tax refunds. The coalition...

Type Policy Brief or Report
Year 2014
Level City or Town
State(s) Tennessee
Source Good Jobs First
Policy Areas -
The City of Memphis has deliberately avoided its municipal pension obligations at the same time it has granted a series of costly property tax abatements, such as payments in lieu of taxes (PILOTs), to large corporations and sports franchises. For every year between 2009 and 2012,...

Type Ordinance
Year 2012
Level City or Town
State(s) Colorado
Source City of Boulder
Policy Areas Energy, Environment & Natural Resources, Finance & Procurement
This ordinance seeks to raise revenue to implement the City's Climate Action Plan, including incentives, services and other assistance to Boulder residents and businesses to improve energy efficiency, expand the use of renewable energy, and take other necessary steps toward reducing...

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 2018
Level City or Town, State, School District
State(s) All States
Source Good Jobs First
Policy Areas Economic Justice, Education
The Governmental Accounting Standards Board (GASB) Statement 77 requires most state and local government bodies, including school districts, to annually disclose the costs of corporate tax abatements. As a result of the new rule, thousands of America’s public school districts are...

Type Policy Brief or Report
Year 2019
Level City or Town
State(s) Ohio
Source Policy Matters Ohio
Policy Areas -
LLC loophole is a reduced taxes on business income. It was designed as a tool to spur creation of new firms and create jobs but the emplyment and overall economy does not increase....

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 2020
Level City or Town
State(s) California
Source City and County of San Francisco’s Office of the Controller
Policy Areas Community Development, Economic Justice, Finance & Procurement
A San Francisco ballot measure imposing a tax on owners of vacant residential units would target units vacant for over 6 months in buildings with more than two units, contributing revenue to the Housing Activation Fund for affordable housing. Census data reveals an average of 20,000...

Type Policy Brief or Report
Year 2009
Level City or Town
State(s) California
Source U.C. Berkeley Center For Labor Research and Education
Policy Areas Economic Justice, Civil Rights, Health, Finance & Procurement
This paper evaluates the large number of progressive policies the city of San Francisco has enacted in the last decade. This includes increased labor protections, enhanced union rights, local earned income tax credits, and a universal health access program....

Type Policy Brief or Report
Year 2011
Level City or Town
State(s) Illinois
Source Illinois Municipal League
Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement, Housing, Public Spaces
This guide provides an overview of liens available to municipalities under Illinois state law and provides examples of how cities should assess and enforce liens. Properties that are abandoned or liable for taxes, require excessive pest extermination efforts, or intensive removal...

Type Fact Sheet or Infographic
Year 2021
Level National
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Economic Justice, Children & Families
President Joe Biden’s COVID-19 relief package, the American Rescue Plan, includes a significant expansion of the Child Tax Credit (CTC). The proposal provides a $125 billion boost in funding for the program, which would double the size of the existing federal credit for households...

Type Policy Brief or Report
Year 2017
Level City or Town, County
State(s) All States, District of Columbia, Virginia
Source Center for Innovative Finance Support
Policy Areas Economic Justice, Finance & Procurement, Transportation & Mobility
This report outlines how commercial tax districts, tolls, and grants were used to fund the Silver Line Metrorail expansion project. Most notably, through the use of special tax districts, Fairfax Country was able to raise $400 million from commercial and industrial properties located...

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 Policy Brief or Report
Year 2011
Level National, State
State(s) All States
Source New York Law Journal
Policy Areas Energy, Environment & Natural Resources, Finance & Procurement
This report outlines legal techniques that have been developed to increase the use of renewable energy. States can adopt renewable portfolio standards; impose a price on burning fossil fuels; provide tax incentives for renewables; require electric utilities to purchase renewable energy;...

Type Policy Brief or Report
Year 2011
Level County, City or Town
State(s) All States
Source Institute on Taxation and Economic Policy
Policy Areas Finance & Procurement, Democracy & Governance
Sales and excise taxes, or consumption taxes, are an important revenue source, comprising close to half of all state tax revenues in 2010. But these taxes are inevitably regressive, falling far more heavily on low- and middle income taxpayers than on the wealthy. Consumption taxes...

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 Policy Brief or Report
Year 2013
Level County, County
State(s) Mississippi
Source Good Jobs First
Policy Areas Children & Families, Civil Rights
Over the past decade Nissan has created thousands of manufacturing jobs in Mississippi. While the company has spent considerable amounts of its own money, it has also received large amounts of financial assistance from taxpayers at the local and state levels. This report documents...

Type Policy Brief or Report
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
Examining tax laws only in the context of class is a “colorblind” approach to tax and economic policy that ignores how tax policies affect communities based on race. Historical instances of explicitly racist tax policies, such as the slave tax, continue to impact state and local...

Type Policy Brief or Report
Year 2022
Level City or Town, County
State(s) California
Source City and County of San Francisco’s Office of the Controller
Policy Areas Economic Justice, Finance & Procurement
A proposed San Francisco ballot measure imposing a tax on owners of vacant residential units would target units vacant for over 6 months in buildings with more than two units, contributing revenue to the Housing Activation Fund for affordable housing. Census data reveals an average...

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...

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