State Budget and Tax

Budget and Tax Reform Tax Credits for Individuals and Families Fiscal Recovery Funds in the American Rescue Plan

Report

Better Cost Estimates, Better Budgets

November 24, 2015 | Elizabeth McNichol, Iris J. Lav and Kathleen Masterson

State legislators need accurate and useful information about the cost of spending- and tax-related proposals to make good decisions about the proposals. Nearly all states produce some sort of cost...

Improving State Revenue Forecasting: Best Practices for a More Trusted and Reliable Revenue Estimate

September 4, 2014

Report

The Current Services Baseline: A Tool for Understanding Budget Choices

October 21, 2011

Report

Better State Budget Planning Can Help Build Healthier Economies

October 15, 2015

Report

Expanding Sales Taxation of Services: Options and Issues

August 10, 2009 | Michael Mazerov

Report

Promoting State Budget Accountability Through Tax Expenditure Reporting

May 24, 2011 | Michael Leachman, Dylan Grundman and Nicholas Johnson

Report

A Majority of States Have Now Adopted a Key Corporate Tax Reform — “Combined Reporting”

April 3, 2009 | Michael Mazerov

Report

Four Steps to Moving State Sales Taxes Into the 21st Century

July 9, 2013 | Michael Leachman and Michael Mazerov

New on this Topic

Blog

Tax Day Highlights States’ Promise and Peril

April 13, 2023

Blog

States Enacting Wealth Taxes to Support Pandemic Recovery, Improve Equity

December 7, 2021

Blog

Some States Taxing Wealth Better, But More Progress Needed

January 27, 2020

Blog

By Expanding Wealth Taxes, States Can Expand Opportunity

December 12, 2018

Commentary

Commentary: States Are Beginning to Turn the Tide on Taxes

April 11, 2018

Report

A Four-Point Fiscal Policy Blueprint for Building Thriving State Economies

October 5, 2017

Policy Basics

State policymakers often lack the information to make good budget decisions, and most state tax systems are out of date for a 21st century economy.

We encourage states to improve their long-term planning through such tools as multi-year revenue and spending forecasts, pension oversight, and rainy day funds. We also encourage states to modernize their tax bases so they can adequately fund education, infrastructure, and other priorities to build their economies.