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| These are
some IWF publications on tax policy |
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Combined Reporting:
How Closing Corporate Loopholes Benefits Wisconsin
Author: Institute for Wisconsin's Future
Date: February, 2009
The study documents, among other things, that states with combined
reporting do much better at retaining manufacturing than do states
without combined reporting. It also reports that most all of the
state’s largest employers already comply with combined reporting
in many other states, and have done so without abandoning their
operations in those states. The points rebut the claim by combined
reporting opponents that the tax reform would cost Wisconsin jobs.
Online Version:
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Full Report
(PDF)
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Investing in Revenue:
How Wisconsin can profit by using the Minnesota model for closing
the tax gap
Author: Institute for Wisconsin's Future
Date: January, 2009
Wisconsin could generate nearly $100 million a year by increasing
tax-enforcement efforts in the Department of Revenue, according
to this IWF report. A $25 million investment in tax-enforcement
resources for the Department of Revenue (DOR) could return $200
million in additional revenue in the coming state budget 2007-’09
biennium, the report argues. That is $175 million that state budget
makers would not have to find through spending cuts or tax increases
when they address the state’s deficit.
Online Version:
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Full Report
(PDF)
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The Catalog of Tax
Reform Options for Wisconsin
Author: Institute for Wisconsin's Future and Wisconsin
Council on Children and Families
Date: November, 2008
This catalog includes a number of suggestions for bringing additional
tax revenue to the state, to help protect essential public structures
in a time of economic distress. No specific item is endorsed, but
the report stresses that some combination of the recommended measures
is necessary for a balanced approach to addressing the looming deficit
while preserving vital public services and infrastructure.
Online Version:
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Full Report (PDF)
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Hospitable Taxes:
How non-profit hospitals profit from our out-dated tax system
Author: Institute for Wisconsin's Future
Date: May, 2008
Wisconsin’s extensive roster of non-profit hospitals own
at least six billion dollars worth of tax-exempt property that could
be generating at least $117 million in property taxes yearly to
help support local services, according to this IWF report.
Online Version:
» Full Report
(PDF)
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Wisconsin's
Revenue Gap: An analysis of corporate tax avoidance
Author: Institute for Wisconsin's Future
Date: December, 2007
An IWF report that shows that Wisconsin lost $643 million in 2006
through corporate tax loopholes.
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Broken
Partnership
How Wisconsin’s Corporate Sector Underpays State and Local
Taxes by $1 Billion
Author: Jack Norman, Ph.D. (IWF)
Date: April 11, 2007
An IWF report explaining how the business
sector underpays taxes by over $1 billion.
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(available online only) |
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Buyer
Beware: Low-Income Homeowners Penalized Under the Wisconsin Tax
System – Policy implications of the Wisconsin Tax Incidence
Study
Author: Jack Norman, Ph.D. (IWF)
Date: March 2005
Wisconsin’s allegedly progressive tax structure
is a myth. And low-income married homeowners have the highest tax
burden in the state.Those are two of the important results buried
in the recent Wisconsin
Tax Incidence Report, the state’s detailed analysis
of who actually bears the burden of paying taxes. Mainstream media
gave only cursory coverage to the report, but IWF now has a short
overview of its main results.
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“Tax
Hell” Hoax: Why spending caps on state and local government
are wrong for Wisconsin
Author: Jack Norman, Ph.D. (IWF)
Date: January 2005
A new report skewers the argument that Wisconsin is such a “tax
hell” that we must adopt strict new restrictions on state
and local government spending.The image of Wisconsin as a “tax
hell” has been cultivated by conservatives to create an appearance
of legitimacy for proposed limits on government spending, such as
the so-called Taxpayers’ Bill of Rights (also known as TABOR).
When one looks carefully at the facts, however, there is no tax
hell to be found.
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» Full Report
(PDF)
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Some Facts
About Property Taxes in Milwaukee
Author: Jack Norman, Ph.D. (IWF)
Date: November 2003
Did you know that the property tax burden on City of Milwaukee
taxpayers has remained stable in recent years, and taxpayers now
are paying a smaller percentage of their income in city property
taxes than 20 years ago? This brief report offers conclusions based
on tax and income data obtained from the City of Milwaukee and the
U.S. Census Bureau. (2 pp.)
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Tax Funding
for Private School Alternatives: The Financial Impact on Milwaukee
Public Schools and Taxpayers
Author: Thomas Moore, Ph.D. (IWF)
Date: October 1998
This report finds that the Milwaukee Public Schools lose over $22
million in state aid under the current funding system for voucher
and charter school programs. (14 pp.)
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(unavailable online) |
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Has Wisconsin’s
State Tax System Become Less Fair? Changes in the Distribution of
Tax Burdens from 1974 to 1995
Authors: Andrew Reschovsky (La Follette Institute
of Public Affairs and Department of Agricultural and Applied Economics/University
of Wisconsin-Madison) & Chad Reuter (Wisconsin Department of
Transportation)
Date: June 1997
This study reveals how major elements of our tax system have changed
over the past couple of decades, and how each change affected the
relative tax burden on non-elderly, married couple families. The
authors note a number of ways that the state tax system could be
made more progressive. (39 pp.)
Online Version:
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(PDF)
» Summary
(PDF)
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Windfall
for the Wealthy: The Impact of 1995 Property Tax Relief Legislation
on Wisconsin Households
Author: Bambi L. Statz (College of Business and
Economics/School Business Management Program/University of Wisconsin-Whitewater)
Date: January 1997
This study examines 1995 school finance and property tax relief
legislation on a district-by-district basis. The author finds that
there is minimal tax relief for taxpayers in moderate or property-poor
school districts and increased inequality in the state school financing
structure, which benefits residents of wealthy school districts.
(47 pp.)
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Public
Investment; Private Gain: A Review of Wisconsin's Corporate Tax
Expenditure Budget from Fiscal Years 1974 to 1994
Author: Michael Rosen (Economics Department/Milwaukee
Area Technical College)
Date: May 1995
This study shows that over the past 20 years, tax expenditures,
often characterized as corporate welfare in Wisconsin, have grown
at an astronomical rate while the state economy has grown only moderately.
(19 pp.)
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