ProGov21 Policy Library

Massachusetts Real Estate Tax Credit for Certain Persons Aged 65 and Older

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...

Tax Breaks and Inequality: Enriching Billionaires and Low-Road Employers in the Name of Economic Development

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...

The Case for Extending State-Level Child Tax Credits to Those Left Out: A 50-State Analysis

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...

2006 Boulder Carbon Tax Ordinance 7483

Type Ordinance or Resolution

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...

Action Plan for the People: How to Build Economic Justice in Oregon

Type Policy Brief or Report

Year 2023

Level State

State(s) Oregon

Source Oregon Center for Public Policy

Policy Areas Economic Justice

Communities of color continue to face obstacles to economic equality. Structural reforms are necessary not only to lift underresourced communities but to improve outcomes for all Americans struggling to make ends meet. This roadmap details campaigns in Oregon to raise the minimum...

Who takes credit?: The EITC and Free tax preparation in Cuyahoga County, 2010

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...

Memphis Blues: How Corporate Property Tax Breaks and Stadium Subsidies are Sapping the City’s Fiscal Strength

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,...

Show Us the Local Subsidies: Cities and Counties Disclosing Economic Development Subsidies

Type Policy Brief or Report

Year 2013

Level City or Town

State(s) All States

Source Good Jobs First

Policy Areas Democracy & Governance, Economic Justice

Most cities and counties do not provide accessible information about which companies receive subsidies, tax benefits, or job creation. Taxpayers are entitled to know how public funds are used and whether they deliver promised outcomes. This report uses a scoring system to evaluate...

Boulder Ordinance Imposing a Climate Action Plan Excise Tax

Type Ordinance or Resolution

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...

Illinois’s Flat Tax Exacerbates Income Inequality and Racial Wealth Gaps

Type Policy Brief or Report

Year 2020

Level State

State(s) Illinois

Source Institute on Taxation and Economic Policy

Policy Areas Economic Justice, Civil Rights

Flat or graduated personal income taxes drive income inequality and racial wealth gaps. This brief compares Illinois’s flat income tax structure to the proposed Fair Tax amendment through a retrospective analysis. It shows that Illinois’s historic flat income tax in lieu of a graduated...

Who Pays Taxes in America in 2020?

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...

State Itemized Deductions: Surveying the Landscape, Exploring Reforms

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

Thirty states and the District of Columbia (D.C.) allow a broad category of tax subsidies known as itemized deductions, used to reduce taxpayers’ taxable income. Itemized deductions are regressive, offering the largest benefits to higher-income taxpayers and little or no benefits...

Budget Bite: Motion Picture tax credit

Type Fact Sheet or Infographic

Year 2019

Level City or Town

State(s) Ohio

Source Policy Matters Ohio

Policy Areas Education

Ohio has pressing needs for public investment, from stemming the drug epidemic to preventing infant mortality; fixing the unconstitutional school funding system to making college affordable. Taxpayer revenues should be used for public services that benefit everyone, not for special...

Nonprofit PILOTs

Type Policy Brief or Report

Year 2012

Level City or Town, County, Other, State

State(s) All States

Source Lincoln Land Institute

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Properties owned by non-profit organizations are often exempt from taxation, which strains local budgets. However, localities can request voluntary payments in lieu of taxes (PILOTs) to recover forgone tax revenue. This policy brief explains how PILOT agreements help boost municipal...

Ohio State and Local Taxs Hit Poor and Middle-income Families the Hardest

Type Fact Sheet or Infographic

Year 2018

Level City or Town

State(s) Ohio

Source Policy Matters Ohio

Policy Areas Economic Justice, Civil Rights

The poor paies more percentage of their income as tax than the wealthy. As the income inequality grows, the tax revenue will not fullfill the need of poor. There should be a more balaced and sufficient tax structure....

Taxes

Boston’s PILOT Program at Year 7

Type Policy Brief or Report

Year 2019

Level City or Town

State(s) Massachusetts

Source Boston Municipal Research Bureau

Policy Areas Democracy & Governance, Economic Justice, Finance & Procurement

Boston's Payment in Lieu of Taxes (PILOT) program establishes voluntary payment agreements between the city and non-taxable institutions to offset forgone property tax revenue. This report finds that Boston's PILOT program is one of the most revenue-productive PILOT programs in the...

The Effects of Wal-Mart on Local Labor Markets

Type Policy Brief or Report

Year 2008

Level County

State(s) All States

Source Mayors Innovation Project

Policy Areas Economic Justice

In response to a policy debate, this report finds that the opening of a Walmart store in a county leads to a reduction in county-level retail employment by approximately 150 workers, implying that each Walmart worker replaces around 1.4 retail workers, resulting in a 2.7 percent decrease...

Moving Toward More Equitable State Tax Systems: A “Who Pays?” Follow-Up Report on Tax Policy Options for Advancing Equity and Addressing Income Inequality

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...

Money Lost to the Cloud: How Data Centers Benefit from State and Local Government Subsidies

Type Policy Brief or Report

Year 2016

Level City or Town, State

State(s) All States

Source Good Jobs First

Policy Areas Data & Technology

Tech companies have been rapidly expanding their networks of facilities that store and retrieve digital information through the creation of new data centers. State and local governments routinely subsidize these projects, providing traditional subsidies, such as local property tax...

The ITEP Guide to Fair State and Local Taxes: Property Taxes

Type Policy Brief or Report

Year 2011

Level City or Town, County

State(s) All States

Source Institute on Taxation and Economic Policy

Policy Areas Housing, Public Safety, Education, Democracy & Governance

The property tax is the oldest major revenue source for state and local governments. At the beginning of the twentieth century, property taxes represented more than eighty percent of state and local tax revenue. While this share has diminished over time as states have introduced sales...

Unmasking the Hidden Power of Cities: USING THEIR AUTHORITIES, ENERGY AND PROMISE TO SECURE THE COMMON GOOD

Type Policy Brief or Report

Year 2018

Level City or Town

State(s) California

Source Los Angeles Alliance for a New Economy

Policy Areas Economic Justice, Civil Rights, Community Development, Public Spaces, Democracy & Governance

We are in an unprecedented moment in U.S. history. It is a time of resurgent racism and inequality, but also of newly energized and ambitious activism. We propose that the most effective way to take advantage of that momentum and reclaim American democracy is through investment in...

State “Mansion Taxes” on Very Expensive Homes

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...

2017 Seattle Ordinance 125339 Taxing the Rich

Type Ordinance or Resolution

Year 2017

Level City or Town

State(s) Washington

Source Seattle City Council

Policy Areas Economic Justice

This ordinance imposes an income tax on high-income residents, particularly individuals with total income above $250,000 per year. It also outlines payment methods and deadlines, describes eligibility for credit, establishes an examination process, issues amnesty and penalties for...

Public Finance & Investment Roadmap

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...

Using Special Assessments for Community Development in North Carolina

Type Policy Brief or Report

Year 2012

Level City or Town, County, State

State(s) Florida, Georgia, North Carolina

Source University of North Carolina

Policy Areas Community Development, Economic Justice, Finance & Procurement, Transportation & Mobility

This report outlines types of special assessments in North Carolina designed to collect public revenue on properties in exchange for public benefits. It highlights critical infrastructure assessments that allow for a wide range of community development uses. It also features examples...

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