Browse IGPA Reports by Subject "tax"

  • Fullerton, Don; Reif, Julian; Nafari, Kaveh (Institute of Government & Public Affairs, 2015-03-23)
    The current fiscal crisis in Illinois affects all parts of the state’s budget. Infrastructure is no exception. For many years Illinois has spent more on highways than it has collected in highway-related revenue. One solution ...

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  • Merriman, David F. (Institute of Government & Public Affairs, 2020-11-05)
    In November 2020, Illinois voters will consider an amendment that would strike the following two sentences from the Illinois constitution. “A tax on or measured by income shall be at a non-graduated rate. At any one time ...

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  • Merriman, David F. (Institute of Government & Public Affairs, 2019-01-31)
    Tax increment financing (TIF), a popular economic development tool across the United States, often falls short of its promise to revitalize struggling neighborhoods. TIF earmarks property tax revenue increases (or “increments”) ...

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  • Reif, Julian (Institute of Government & Public Affairs, 2014-02-18)
    This report estimates the revenue and distributional effects of increasing the state’s cigarette excise tax by $0.50 per pack from $1.98 to $2.48. After taking into account the behavioral responses of smokers, Reif estimates ...

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  • Fullerton, Don (Institute of Government & Public Affairs, 2014-04-14)
    This paper explains the benefit of taking a holistic approach to evaluating fiscal reforms. Different state taxes can interact in complicated ways, making the pros and cons of altering any one of them difficult to evaluate ...

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  • Fullerton, Don; Karney, Daniel (Institute of Government & Public Affairs, 2014-02-18)
    According to the dictum “tax waste, not work," Illinois could avoid some increase to the personal income tax on productive labor efforts by instead taxing pollution emissions that contribute to climate change. This short ...

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  • Drucker, Joshua; Funderburg, Richard; Merriman, David F.; Weber, Rachel (Institute of Government & Public Affairs, 2018-04-02)
    The authors use data on all business parcels and property tax incentives in Cook County to analyze the use of business tax incentives from 2012 through 2014. By law, Cook County commercial and industrial parcels are ...

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