Commentary: States Should Reject Baseless Claims for Tax Cuts
End Notes
[1] For more on state tax and spending limits, see Samantha Waxman, “Rigid Limits on State Taxes and Spending Damage Families and Communities,” CBPP, April 28, 2021, https://www.cbpp.org/blog/rigid-limits-on-state-taxes-and-spending-damage-families-and-communities.
[2] Michael Mazerov, “Kansas Provides Compelling Evidence of Failure of ‘Supply-Side’ Tax Cuts,” CBPP, January 22, 2018, https://www.cbpp.org/research/state-budget-and-tax/kansas-provides-compelling-evidence-of-failure-of-supply-side-tax.
[3] See “Legislators should consider new revenue options for addressing state budget shortfall,” Arizona Center for Economic Progress, May 28, 2020, https://azeconcenter.org/legislators-should-consider-new-revenue-options-for-addressing-state-budget-shortfall/; and Nicholas Johnson, “Arizona Ballot Measure Would Help More Kids Thrive,” CBPP, October 15, 2020, https://www.cbpp.org/blog/arizona-ballot-measure-would-help-more-kids-thrive.
[4] See Alexandra Sirota, “North Carolina’s cuts to higher education are shortchanging future generations,” NC Policy Watch, October 4, 2018, https://pulse.ncpolicywatch.org/2018/10/04/north-carolinas-cuts-to-higher-education-are-shortchanging-future-generations/#sthash.HniC1dJq.dpbs; and Michael Leachman, “North Carolina’s Deep Tax Cuts Impeding Adequate School Funding,” CBPP, May 10, 2018, https://www.cbpp.org/blog/north-carolinas-deep-tax-cuts-impeding-adequate-school-funding.
[5] Wendy Patton, “Rebalance the income tax to build a better Ohio for everyone,” Policy Matters Ohio, October 15, 2020, https://www.policymattersohio.org/research-policy/quality-ohio/revenue-budget/tax-policy/rebalance-the-income-tax-to-build-a-better-ohio-for-everyone.
[6] Michael Leachman and Michael Mazerov, “State Personal Income Tax Cuts: Still a Poor Strategy for Economic Growth,” CBPP, May 14, 2015, https://www.cbpp.org/research/state-budget-and-tax/state-personal-income-tax-cuts-still-a-poor-strategy-for-economic.
[7] Carl Davis, “Another Reason to Tax the Rich? States with High Top Tax Rates Doing as Well, if Not Better, than States Without Income Taxes,” Institute on Taxation and Economic Policy, September 23, 2020, https://itep.org/another-reason-to-tax-the-rich-states-with-high-top-tax-rates-doing-as-well-if-not-better-than-states-without-income-taxes/.
[8] Zach Schiller, “Ohio tax cuts would go mostly to the very affluent,” Policy Matters Ohio, June 29, 2021, https://www.policymattersohio.org/research-policy/quality-ohio/revenue-budget/ohio-tax-cuts-would-go-mostly-to-the-very-affluent.
[9] “The flat tax falls flat for most Arizonans,” Arizona Center for Economic Progress, June 23, 2021, https://azeconcenter.org/the-flat-tax-falls-flat-for-most-arizonans/.
[10] Danny Kanso, “A Flat Tax is Wrong for Georgia,” Georgia Budget and Policy Institute, March 11, 2020, https://gbpi.org/a-flat-tax-is-wrong-for-georgia/.
[11] Wesley Tharpe and Michael Leachman, “Cutting State Income Taxes Counterproductive to Prosperity, Racial Justice,” CBPP, January 14, 2021, https://www.cbpp.org/research/state-budget-and-tax/cutting-state-income-taxes-counterproductive-to-prosperity-racial.
[12] For example, in Minnesota, which raises significant revenue through a progressive personal income tax, Hispanic, American Indian, and Black families pay tax rates that are 0.7, 0.5, and 0.4 percent below the state average, respectively, because their incomes are lower than the state average. Meanwhile in Tennessee, which raises most of its revenue through a regressive, high general sales tax (which also applies to food), Hispanic and Black families pay tax rates that are 0.9 and 1 percent above the state average, respectively. See “Taxes and Racial Equity: An Overview of State and Local Policy Impacts,” Institute on Taxation and Economic Policy, March 31, 2021, https://itep.org/taxes-and-racial-equity/.
[13] See the Exemption Ordinance at the end of Mississippi’s 1890 constitution, which can be found at https://www.mshistorynow.mdah.ms.gov/issue/mississippi-constitution-of-1890-as-originally-adopted.
[14] Michael Leachman et al., “Advancing Racial Equity With State Tax Policy,” CBPP, November 15, 2018, https://www.cbpp.org/research/state-budget-and-tax/advancing-racial-equity-with-state-tax-policy.
[15] “Voting Laws Roundup: December 2021,” Brennan Center for Justice, December 21, 2021, https://www.brennancenter.org/our-work/research-reports/voting-laws-roundup-december-2021.
[16] Erica Williams, “A Four-Point Fiscal Policy Blueprint for Building Thriving State Economies,” CBPP, October 5, 2017, https://www.cbpp.org/research/state-budget-and-tax/a-four-point-fiscal-policy-blueprint-for-building-thriving-state.
[17] Cortney Sanders, Michael Leachman, and Erica Williams, “3 Principles for an Antiracist, Equitable State Response to COVID-19 — and a Stronger Recovery,” CBPP, April 29, 2021, https://www.cbpp.org/research/state-budget-and-tax/3-principles-for-an-antiracist-equitable-state-response-to-covid-19.
[18] Whitney Tucker, “More States Making Equity-Focused Tax Choices,” CBPP, May 14, 2021, https://www.cbpp.org/blog/more-states-making-equity-focused-tax-choices.
[19] Samantha Waxman, “A Record 14 States, Territories Created or Improved EITCs to Respond to COVID-19,” CBPP, October 14, 2021, https://www.cbpp.org/blog/a-record-14-states-territories-created-or-improved-eitcs-to-respond-to-covid-19.
[20] Aidan Davis, “Investing in a Joint Future: Harnessing State Tax Codes,” Institute on Taxation and Economic Policy, January 10, 2022, https://itep.org/investing-in-a-joint-future-harnessing-state-tax-codes/.
[21] Wesley Tharpe, “States That Remove Barriers to Innovation Can Promote Wider-Shared Prosperity, Well-Being,” CBPP, December 9, 2020, https://www.cbpp.org/blog/states-that-remove-barriers-to-innovation-can-promote-wider-shared-prosperity-well-being.