• Who Pays Capital Gains Taxes? 6/26/98

• Notes on the Budget Surplus and Capital Gains. 6/23/98

• Gains and Losses. Robert S. McIntyre, The Nation, 2/17/97

• Statement in Support of Legislation to Curb Tax Subsidies for Exporting Jobs. Robert S. McIntyre, 7/23/96

• Cost of GOP Capital Gains Tax Cuts Pegged at Double Official Total. (1995)

• Testimony of Robert S. McIntyre Before the House Ways and Means Committee Regarding Proposed New Tax Subsidies for Capital Gains and Corporate Profits Designed to Gut the Tax Reform Act of 1986. (1995)

• Statement of Robert S. McIntyre Regarding the Taxation of Capital Gains Before the Mock House Committee on Ways and Means. (1993)

• Thrown for a Loop. Robert S. McIntyre, The New Republic, 3/15/93.

• Capital Gains for the Wealthy Robert S. McIntyre, The Washington Post, 3/9/92.

• Capital Gains Tax Cut: Bush Says "Jobs, Jobs, Jobs" But History Says "No, No, No.", 2/10/92.

• Extending the "Bubble" Is NOT a Good Trade-Off for a Capital Gains Tax Loophole. (1990)

• Indexing Capital Gains is a Bad Idea.(1990)

• Pro-Fair Taxes, Anti-Capital Gains Loophole Campaign Kicks Off Today Voters to "Send Their Crumbs Back," (1990)

• The Capital Gains Debate: A Guide for the Perplexed. CTJ fact sheet, February 1, 1990.

• Tax Deform: A Primer on a Stupid Idea. Robert S. McIntyre, The New Republic, 8/21/89.

• Statement of Bruce L. Fisher before the House Committee on Small Business Concerning the Taxation of Capital Gains. 11/1/89.

• Wake Up, Middle America! Congress Is About to Pass Another Tax Cut for the Rich. Robert S. McIntyre.

• Dorgan Capital Gains Plan, "Beards Bush, Boll Weevils," says CTJ, 9/11/89.

• Neo-Voodoo Economics. Robert S. McIntyre and Jonathan Crystal, The New Republic, 2/8/88.

Giveaways to the Rich and Corporations

• Tax Subsidies Reward Corporate Downsizers (1996)

• The Hidden Entitlements , Second Edition
  Robert S. McIntyre (1996)
  Price: $25.00 - CTJ Members: $5.00

• House Gives Far More Than It Takes in "Corporate Welfare."(1995)

• Archer Gives More Than He Takes in "Corporate Welfare." (1995)

• Collecting Current Tax from American Resident Individuals and US-Based Multinational Corporations on Income Earned Through Foreign Entities. Statement of Michael J. McIntyre, Professor of Law, Wayne State University, Detroit, before the Senate Finance Committee. (1995)

• May 3, 1995 CTJ Testimony Concerning the Alternative Minimum Tax.  HTML

• Return of the Merger Maniacs. Why is the White House Pushing New Incentives for Acquisitions? Robert S. McIntyre, The Washington Post,6/7/92.

• New GAO Report Illustrates Need for Multinational Tax Reform. (1993)

• On the breakdown of IRS tax enforcement regarding multinational corporations: revenue losses, excessive litigation, and unfair burdens for US producers. Statement of Robert S. McIntyre & Michael J. McIntyre Before the Senate Committee on Government Affairs.(1993)

• The Decline of US Corporate Taxes. CTJ fact sheet.(1992)

• Statement of Robert S. McIntyre Concerning the Corporate Alternative Minimum Tax Before the Senate Finance Subcommittee on Taxation. 2/12/92

• Return of the No-Tax Corporations. 3/14/95

• Statement of Robert S. McIntyre Regarding Tax Write-Offs for Meals and Entertainment and President Clinton's Proposed Reform Thereof Before the Senate Committee on Finance.(1993)

• Notes on the Alternative Minimum Tax: Current Law & Proposals for Reform(1990)

• Statement of Robert S. McIntyre & Bruce Fisher Before the Senate Finance Subcommittee On the Shortfall in Federal Corporate Income Tax Receipts.(1990)

• It's Working, but... : The Resurgence of Business Investment & Corporate Income Taxes
  Robert S. McIntyre, Douglas P. Kelly, Bruce L. Fisher & David C. Wilhelm (1989)

• Corporate Tax Abuses Wane. Most Avoidance Succumbs to Reform; Alternative Minimum Tax a Key, October 26, 1989.
  Price: $25.00 - CTJ Members: $5.00

• The Corporate Tax Comeback: Corporate Income Taxes After Tax Reform
  Robert S. McIntyre, Jonathan M. Crystal, David C. Wilhelm, September 1988
  Price: $15.00 - CTJ Members: $5.00

• 1986 Tax Reform Trimmed Abuses, Levelled Corporate Playing Field. Zero tax club shrinks; many defense contractors ante up. Investment up, but some shell games and loopholes remain, September 22, 1988.

• Undermining America: Corporate Loopholes and the Trade Deficit (1986)

• CTJ Calls for End to Tax Breaks for "Runaway Plants." (1991)

• 130 Reasons Why We Need Tax Reform, Robert S. McIntyre, Jeff Spinner (1986)
  Price: $15.00 - CTJ Members: $5.00

• Money for Nothing: The Failure of Corporate Tax Incentives 1981-1984, Robert S. McIntyre, David Wilhelm (1986)
  Price: $15.00 - CTJ Members: $5.00

• Corporate Taxpayers & Corporate Freeloaders: Four years of continuing, legalized tax avoidance by America's largest corporations, 1981-84.
  Robert S. McIntyre, David Wilhelm (1985)
  Price: $15.00 - CTJ Members: $5.00

• Ten Corporate Loopholes That Ought To Be Closed. Citizens for Tax Justice.

• Testimony of Robert S. McIntyre Before the House Ways and Means Committee Regarding Proposed New Tax Subsidies for Capital Gains and Corporate Profits Designed to Gut the Tax Reform Act of 1986. January 25, 1995.

• Hidden Welfare for the Rich and Corporations Costs US Hundreds of Billions a Year. April 24, 1995.

• Republican Proposal to Repeal the Corporate Alternative Minimum Tax Offers Tax Relief to Oil Companies & Other Would-Be Freeloaders. (1995)

• The Failure of Corporate Tax Incentives. A study of three years of growing loopholes and lagging investment.
  Robert S. McIntyre, Dean C. Tipps (1985)
  Price: $15.00 - CTJ Members: $5.00

• Statement of Robert S. McIntyre In Support of H.R. 2889, The American Jobs and Manufacturing Preservation Act of 1991, Before the House Committee on Ways and Means. (1991)

• Tax the Forbes 400! Robert S. McIntyre, The New Republic, August 31, 1987.

• Corporate Income Taxes in the Reagan Years; A Study of Three Years of Legalized Tax Avoidance
  Robert S. McIntyre, Robert Folen (1984)
  Price: $15.00 - CTJ Members: $5.00

Federal Tax Legislation

See also Capital Gains, Marriage Penalty
• CTJ Analysis of Senate Minimum Wage Bill
  11/8/99

• Minimum Wage Plan Targets Three-Quarters of Its Tax Breaks to Top 1%
  10/18/99

• GOP Leaders Distill Essence of Tax Plan: Surprise! It's Corporate Welfare!
  9/14/99

• Corporate Welfare Rides Again: Business Giveaways in the 1999 Tax Bill
  8/17/99

• Don't Spend that $160 Tax Cut Right Away: GOP Tax Plan Offers Wealthy and Corporations Immediate Relief; Others Must Wait
  Updated 8/12/99

• Distributional Analysis of Congressional Conference Committee Tax Bill
  Updated 8/5/99

• Distributional Analysis of Senate Democratic Alternative Tax Plan
  7/28/99

• Senate GOP Tax Plan: Not So Middle Class After All
  Updated 7/27/99

• House GOP Tax Plan Analyzed
  Updated 7/27/99

• Torricelli-Coverdell-McCain "Middle Class" Tax Cut Plan Leaves Out Most of Middle Class
  7/9/99

• There Is No Surplus: Op-Ed on the Projected Federal Budget Surplus7/9/99

• CTJ Analysis of Proposed GOP Capital Gains Tax Cut
  7/7/99

• Roth Proposes to Turn Public Schools Into Tax Shelters for Corporations and the Wealthy
  6/18/99

• What the Administration Proposes to Do with the Projected Budget Surpluses Over the Next Five Years--And Beyond
  2/19/99

• Ways & Means Chairman's Figures Confirm CTJ's: 10% Income Tax Cut is Heavily Tilted Toward Best-off
  2/17/99

• CTJ Analysis of GOP 10 Percent Tax Cut Plan.  1/20/99

• CTJ Analyzes House-passed 1998 Tax Plan.  9/17/98

• Gingrich's Tax Plan Raids Social Security.  7/31/98

• Why Sunsetting the Tax Code is Irresponsible Tax Policy. 7/30/98

• Notes on the $500 Child Credit: A Case Study in Tax Complexity Testimony of Robert McIntyre before the House Ways and Means Subcommittee on Oversight. 6/23/98

• Why Not Tax Reform?  Robert S. McIntyre, Editorial from The Nation, 4/27/98

• '97 Tax Law: The Same Old Flaws. Response to Rep. Nancy Johnson Op-Ed.
  Letter to the Editor of the Hartford Courant, 4/25/98

• '97 Tax Act Gives Big Fat Zero to Most Families This April.  3/31/98

• Brief Description of and Comments on the 1997 Taxpayer Relief Act. 9/15/97

• Whither Tax Simplification? Why the Tax Plans Will Make Tax Returns More Complicated. 6/1/97

• Distributional Analysis of Archer's Tax Plan, Sen. Roth's Tax Plan, Rangel's Tax Plan, and a Comparison of All Three. June, 1997

• 1997 Tax Plan Violates President's 'Principles' 7/31/97

• Tax Changes Under 1997 Act Vary Widely By State.  8/6/97

• President Clinton's Tax Plan Analysed.  7/7/97

• Distributional Analysis of House Tax Plan.  6/27/97

• Final Senate Tax Plan Favors Rich.  7/7/97

• More Corporate Giveaways High on Congressional Agenda. 
  7/22/97

• Cost Pegged at Twice "Official" Estimates. 7/3/97.

• How Much Will the Capital Gains Tax Cuts Really Cost. 7/1/97.

• Impact of Tax Cuts Combined With Entitlement Cuts. Study With Center on Budget and Policy Priorities. 7/97

• House Democratic Alternative. Distributional Table Released. June 1997 Analysis.

• Child Credit Limitations. Child Credit Would Go to Only Half of Children Nationally, State-By-State Analysis. 6/24/97

• Explanation of Differences Between CTJ and Congressional Distributional Tables and Comparison with Treasury's Analyses 7/2/97

• Gingrich-Forbes Plan to Repeal Capital Gains & Estate Taxes Would Balloon Deficit to Aid the Very Richest.
  4/13/97

• Child Credit Versus other Provisions. Give Americans Their Tax Break. 6/97

• How They'll Cook the Books on the 1997 "Balanced Budget" Tax Cuts. 5/97

• Latest Senate GOP Plan Would Increase Taxes on Most.
  March 20, 1997 Press Release.

• A (Belated) Happy Income Tax Freedom Day! Robert S. McIntyre, Michael P. Ettlinger, February 17, 1997

• Notes for Tax Day. 4/12/96

• Past Decade's Federal Tax Changes Have Reduced Budget Deficit-And Cut Taxes On Most Families. 12/13/95

• Rich Are Big Winners, Poor Are Losers Under House Tax Plans. 11/17/95

• Congressional Tax Cut Plan: Unfair and Busts the Budget.
  House-Senate Conference Agreement tax provisions including capital gains tax cut and child credit.
  11/17/95

• Archer Calls for Ultra-Complex Double-Filing Tax System. 7/28/95

• Are the Rich Really Overtaxed? Robert S. McIntyre, The Washington Post, 7/20/95

• Most of GOP Tax Plan Expands Corporate & High-Income Loopholes. 4/5/95

• GOP $500 Child Rebate Disappears Quickly For Families Who Need It Most. 4/4/95

• GOP Claims to Balance Budget Without Tax Hikes Are Belied by Concealed Tax Increase Proposals. 3/16/95

• Statement of Robert S. McIntyre Before the Senate Budget Committee; America's Schools: Meeting the Challenges of the 21st Century. March 4, 1994.

• CTJ's Tax Program. Citizens for Tax Justice, 12/93

• The 1993 Budget Act-(Mainly) A Victory for Tax Fairness. Douglas P. Kelly, Robert S. McIntyre, CTJ Update, November 1993.

• "A Major Victory for the American People"; CTJ Praises Conference Budget Plan.8/3/93

• Stuff the Loopholes, Save the Middle Class. Why the Senate Tax Bill is Better than the House Version, 7/13/93

• CTJ Calls on Senate to Replace Lost Energy Tax Revenues by Cutting Tax Subsidies6/11/93

• Exaggerated Tax Package. & A Trillion Here ... Robert S. McIntyre, The Washington Post, 6/5/93

• Some Problems with the Clinton 1993 Tax Program. 5/18/93

• Distribution of 1993 Clinton Tax Plan. CTJ fact sheet.

• CTJ Criticizes Gas & Energy Tax Hikes; "President Should Stick by His Tax Fairness Principles." 2/9/93

• Journal of Graphic Fantasies:Progressivity and Income Tax Revenue. American Prospect (1993), Robert S. McIntyre.

• Avoiding a Fiscal Dunkirk Robert S. McIntyre, The American Prospect, Winter 1992-93.

• Notes on a Carbon Tax. 12/92

• Fudging the Numbers Robert S. McIntyre, The Washington Post, 9/12/92

• Reckless Republican Tax Plan Would Slash Income Taxes by 40% & Add $250 Billion a Year or More to the Budget Deficit.8/10/92

• Is There a Tax-Cut Path Through This Thorny Recession? No: Tax Breaks Only Distort Investment and Undermine the Market's Efficiency. Robert S. McIntyre, The Washington Post, 3/9/92.

• Bush's Costly Tax-Shelter Plan is Even Worse. The Horrible House Tax Plan: Disappearing Middle-Income Tax Relief + Phony Tax Hikes on the Rich = Bad Economic Policy & an Attack on Tax Reform, 2/21/92

• Revolting Taxes and the Reagan Devolution Robert S. McIntyre & Michael P. Ettlinger, In These Times, January 22-28, 1992.

• Statement of Robert S. McIntyre Concerning Middle-Class Tax Relief, Tax Equity and Fairness, and Various Anti-Growth, Tax-Shelter Initiatives; Submitted to the House Committee on Ways and Means. 12/17/91

• CTJ Calls for Straightforward, Revenue-Neutral Middle-Class Tax Cut, Cautions Congress to Avoid Anti-Growth Tax-Shelter Initiatives.12/17/91

• Behind All the Tax Proposals Is the "Shocking" Redistribution of Income in Favor of Wealthy. Robert S. McIntyre, ROLL CALL Finance Policy Briefing, 12/9/91.

• Republican & Democratic Tax Plans Offer Clear Choice to Public.11/27/91

• Borrow 'N' Squander. Robert S. McIntyre, The New Republic, 9/30/91.

• Gephardt and CTJ Release Report: Middle Class Paying More and Getting Less, Tax Cuts for the Rich Fuel Deficit. 9/12/91

• Past Decade Saw Tax Hikes on Middle Class, Huge Tax Cuts for Richest 1%; Government Services Down While Middle-Income Families Foot Bill for Deficit. 9/12/91

• Statement of Robert S. McIntyre Concerning Trends in Income and Taxes Before the Senate Budget Committee. 2/22/91.

• Inequality & the Federal Budget Deficit: 1991 Edition, Robert S. McIntyre (1991)
  Price: $25.00 - CTJ Members: $5.00

• The Wealthy Still Got Away. Op-ed on 1990 Tax Package. Robert S. McIntyre, The San Jose Mercury News, 11/4/90.

• Tax Provisions in the Budget Summit Agreement: Preliminary Analysis. CTJ fact sheet, 10/2/90.

• Tax Shift to Middle Class Focus of New CTJ Book. Key Issues: Who Caused Deficit? Who Should Pay to Solve It?. Kevin Phillips and economists Steuerle, Bosworth and Quinn Review Economics and Politics of Tax Fairness. 10/22/90.

• A Soaking (in Gravy) for the Rich.An Analysis of the 1990 Budget Agreement. Robert S. McIntyre, The New York Times, 10/3/90.

• Tax Hikes from Deficit Package Will Be Roughly Even Across Nation. State-by-state analysis of the 1990 deficit reduction package's tax consequences. (1990)

• Tax the Wealthy-All Over This Land. The move to limit federal deductions for local income taxes is unfair and partisan. Robert S. McIntyre, Newsday, 8/29/90.

• Testimony of Michael P. Ettlinger before The Commission on Tax Fairness and Government Cost Effectiveness.8/22/90.

• If You're Middle Class, You're Getting Soaked. Robert S. McIntyre and Bruce Fisher, Los Angeles Times,7/22/90.

• 7.5% Surtax on Unearned Income of Wealthy & Corporations Would Fund S&L Bail-Out Without Burdening Middle-Income Families. 7/17/90.

• Reagan's Reverse Robin Hoods. Bruce Fisher, In These Times, 7/90.

• Withholding Fire. Robert S. McIntyre and Bruce Fisher, The New Republic, 6/18/90.

• CTJ to Budget Summit: Close Loopholes-Don't Soak Middle-Income Families CTJ Recommends Deficit-Cutting Tax Reforms As Alternative to Regressive Tax Hikes. 6/21/90.

• The Tax Rate "Bubble," Notes on the Backward Bend In Personal Income Tax Rates. Citizens for Tax Justice, 6/1/90.

• Source of Budget Deficit: Tax Breaks for Top 1 Percent New Calculation Shows Tax Cuts for Top Hundredth Have Added $860 Billion to National Debt. 5/22/90.

• Tax Shift to Middle Class Focus of CTJ Conference Key Issues: Who Caused Deficit? Who Should Pay to Solve It? Rep. Dorgan, Steurle, Bosworth and Phillips to Review Economics and Politics of Tax Fairness. Sen. Bradley & Sara Lee Chief to Challenge the "Loophole Lobby," 5/17/90.

• Are the Democrats Really So Stupid? Robert S. McIntyre, The New York Times, 5/14/90

• Notes on Personal Savings, IRAs, Pensions, Etc. Citizens for Tax Justice, 4/4/90.

• Taxes and the Poor:
  Price: $10.00 - CTJ Members: $4.00

• The Reaganites and the Renegade.Assessing Reaganomics. Robert S. McIntyre, The American Prospect,Winter 1991

• Growth & Equity: Tax Policy Challenges for the 90's
  Edited by Bruce Fisher and Robert S. McIntyre (1990)
  Price: $25.00 - CTJ Members: $5.00

• Assessing the 1990 Tax Plan. Robert S. McIntyre. (1990)

• CTJ's Response to the "Rostenkowski Challenge." Citizens for Tax Justice, 3/16/90.

• Statement of Robert S. McIntyre Concerning H.R. 2493, The Utility Customer Refund Act of 1989 and H.R. 1150, The Utility Ratepayer Refund Act of 1989.

• Facts About President Bush's Proposal to Give the Richest Americans a $25,000-a-Year Tax Cut. CTJ fact sheet, 2/10/89.
• The Child Care Crisis: Are Tax Credits the Answer? An analysis of seven child care tax credit bills (1988)
  Price: $10.00 - CTJ Members: $4.00

• Meeting the Revenue Targets in the 1988 Budget; Will Tax Reform Be Extended or Undermined?, Robert S. McIntyre (1987)

• The Tax Reform Act of 1986(1986)
  Price: $10.00 - CTJ Members: $4.00

• Just Taxes & other options
  Robert S. McIntyre (1984)
  Price: $15.00 - CTJ Members: $5.00

• Inequity & Decline; How the Reagan Tax Policies Are Affecting the American Taxpayer and the Economy
  Robert S. McIntyre, Dean C. Tipps (1983)
  Price: $15.00 - CTJ Members: $5.00

Flat Tax

• Flat Tax Proposals: An Introduction to Recent Legislation.
  11/1/98.

• Would it be a good idea to replace the income tax with a consumption tax? Insight Magazine Symposium. Robert S. McIntyre. (1996)

• Flat tax and other consumption tax proposals discussed.
  Testimony Before the Congressional Joint Economic Committee. 5/17/95

• Notes on Dick Armey's Revised "Flat Tax." 7/26/95.

• Estimating Revenue Losses from the Armey Flat Tax: A Chronology7/27/95.

• Flat On Our Backs. Robert McIntyre, The Nation, 2/96

• The Flat Taxers' Flat Distortions, Robert S. McIntyre, The American Prospect, Summer 1995

• Critical Notes On "The Progressive Consumption Tax." Robert S. McIntyre, 10/92.

• Dick Armey & Steve Forbes's Plot to Raise Taxes on Most Texans, 3/8/96
  Detailed tables on the effects of the Flat Tax on Texans.

• Most New Yorkers Would Be Hit Hard by "Flat Tax", 3/5/96
  Detailed tables on the effects of the Flat Tax on New Yorkers.

• Malcolm S. Forbes, Jr.'s $1.9 Billion Tax Cut -- for Himself. 2/6/96

• Kemp Commission: Damn the Deficit, Full Speed Backwards. 1/17/96

• Armey Flat Tax, Table of Examples.
  2/6/96

• Armey Flat Tax Distributional Tables.
  2/6/96

• Forbes Flat Tax Distributional Tables.
  2/6/96

• Also, Some Flat Tax Quotes

• The Facts About Jerry Brown's Proposed Flat-Rate Income Tax & National Sales Tax. Citizens for Tax Justice, 3/16/92.

• Notes on the Norton-Kemp DC Flat Tax Plan. April/July, 1996

• Burden Will Fall Heavily On the Poor. Robert S. McIntyre, The Item, 3/29/95

• Voodoo Economics: The Sequel  Robert S. McIntyre, The Washington Post,9/25/94.

• Taxing the Poor. Robert S. McIntyre, The New Republic, 1/30/95

Health Care

• Taxing Health Insurance Premiums: The Latest Wrinkle (1994)

• Notes on Health Care Reform Financing & Related Issues.(1994)

• Statement of Robert S. McIntyre Regarding the Tax Treatment of Health Care Organizations Before the Subcommittee on Select Revenue Measures House Committee on Ways and Means. 12/14/93.

Historical Information

• Just Taxes, and Other Options This 1984 paper includes a thumbnail history of U.S. income tax policy from the Civil War to 1984, a critique of the "flat tax" and the "progressive consumption tax," and an outline of the real tax reform agenda in the early eighties. (Currently available in PDF format only)

IRS Reform

• IRS Reforms Are No Bargain For Taxpayers. Robert S. McIntyre, Newsday, 5/21/98
  Price: $1.00

• A Big Tax Blunder. Robert S. McIntyre, The New York Times, 9/12/97.
  Price: $1.00

Marriage Penalty

• What Marriage Penalty? Phony Figures in the Tax Debate.
  This article, a brief summary of the marriage penalty issue, appeared in the June 12, 1998 issue of Slate magazine.

• The Tax on Marriage: We can Get Rid of It Without Giveaways to the Rich.
  This article expands on the insights of the Slate article and estimates the incidence of a revenue-neutral alternative plan.

• The "Tax on Marriage"; Should We Get Rid of It, and, If So, How? Michael J. and Robert S. McIntyre. May 1980 analysis updated January 1998.
  Price: $1.00

National Sales Tax

• The 23 Percent Solution. Robert S. McIntyre, The New York Times, January 23, 1998.

• Notes on a Value-Added Tax. Robert S. McIntyre, 5/25/93.

• The Consumption Tax is a Bad Idea. Robert S. McIntyre.

• No Sale: Lessons for America From Sales Taxes in Europe
  Robert S. McIntyre & David C. Wilhelm (1988)
  Price: $20.00 - CTJ Members: $5.00

• Unfair Share: The Case Against Federal Sales Taxes
  Robert S. McIntyre, David Wilhelm (1986)
  Price: $15.00 - CTJ Members: $5.00

Presidential Candidate Proposals

• Coming soon: analyses of 200 presidential candidates' tax policy proposals
• Final Estimates on Cost and Distribution of Dole Plan.
  Detailed Tables on the 1996 Dole Tax Plan August 26, 1996.

• New CBO Analysis of Flat Tax Confirms CTJ's Critique of Brown Plan. April 21, 1992.

• Brown's 'Postcard' Tax Form Is a 'Total Fraud.' March 27, 1992.

• CTJ Blasts Tsongas 50 cent Gas Tax Hike: "Regressive and Regionally Biased." March 4, 1992.

• Bill Clinton's Tax Record As Governor of Arkansas, 1979-81 and 1983-91. CTJ fact sheet.

Social Security

• The False Messiah; Pete Peterson's Revelations Are Not Gospel. Robert S. McIntyre, The American Prospect, Summer 1994.

• Social Insecurity. Robert S. McIntyre, The New Republic, November 22, 1993.

State and Local Taxes

• Choices for Iowa: Building a Better Tax System
  Tyson Slocum, Robert G. Lynch, Michael P. Ettlinger, Matthew W. Gardner (1998)(Make Check Payable to "ITEP")
  Price:$5.00

• Tax Strategies for a Strong Minnesota
  Michael P. Ettlinger, Tyson Slocum, Robert G. Lynch (1998) (Make Check Payable to "ITEP")
  Price:$5.00

• Building A Better Arkansas Tax System: Evaluating the Options
  Robert S. McIntyre, Michael P. Ettlinger, Robert G. Lynch (1997) (Make Check Payable to "ITEP")
  Price: $5.00

• Minnesota Tax Expenditures. Statement of Michael Ettlinger Before Minnesota's Corporate Subsidy Reform Commission. May 11, 1998

• CTJ Testimony Concerning Interstate Competition. Statement of Michael Ettlinger before Pennsylvania's Task Force on Interstate Competition. September 25, 1997

• Choices for Texas. An Analysis of the Provisions of the 1997 House and Senate Tax Plans.
  May 15, 1997 Analysis HTML

• Maine Tax Reform Options. Statement of Michael Ettlinger Before Maine's Joint Standing Committee on Taxation. March 6, 1997

• Maryland Personal Income Tax Proposals. Statement of Michael Ettlinger. February 19, 1997

• Statement of Robert S. McIntyre Before the Special Joint House Committee on Competive Taxation and Economic Development of the Maryland House of Delegates. December 11, 1996

• Senate Bill 640 a Good Deal For Marylanders. March 15, 1996 Testimony

• Who Pays?: A Distributional Analysis of the Tax Systems of All 50 States
  Michael P. Ettlinger, John F. O'Hare, Robert S. McIntyre, Julie King, Neil Miransky and Elizabeth A. Fray (1996)
  Price: $25.00 - CTJ Members: $5.00

• Tax Loss Mandates: The Impact of the House-Passed "Contract" Capital Gains & Depreciation Tax Changes on Tax Revenues in the States (1995)
  Price: $10.00 - CTJ Members: $2.00

• Proposal "A" Would Make Michigan's Unfair Tax System Worse. May 19, 1993.

• Testimony of Douglas P. Kelly before the House Committee on Taxation Regarding the Effects of Governor Engler's Education Reform Tax Package. October 15, 1993.

• Taxes: Give State's Voters a Real Choice. Douglas Kelly, The Detroit News, October 28, 1993.

• CTJ's Guide to Fair State & Local Tax Policy,
  Michael P. Ettlinger, Douglas P. Kelly, Elizabeth A. Fray, Robert S. McIntyre (1993)
  Price: $15.00 - CTJ Members: $5.00

• INEquity: Indiana's Unfair Tax System & How to Fix It (January 1993)
  Price: $15.00 - CTJ Members: $5.00

• How Taxes Affect Elections: The Politics of Paying for Government
  Michael P. Ettlinger, Elizabeth A. Fray, Robert S. McIntyre, Ginger Hausser, Russell Bogart, Betsy Erbaugh, Gary Grant, Cecily Jackson (1992)
  Price: $15.00 - CTJ Members: $5.00

• "Conventional" Anti-Tax Wisdom is Dead Wrong; Tax Hikes Aren't Political Poison-At Least Not Most of the Time. July 29, 1992.

• Analysis of New Jersey Tax Proposal. June 25, 1992.

• [Connecticut] Middle-Class Tax Relief Act Would Cut State Taxes for Middle-Income Families. Rich Would Pay More Than Now--But Still Less Than Others April 29, 1992.

• Mass Inequity: The Massachusetts Tax System & Prospects for Reform
  Michael P. Ettlinger, Elizabeth A. Fray, Robert S. McIntyre, Douglas P. Kelly (1992)
  Price: $15.00 - CTJ Members: $5.00

• Federal Tax Action Could Cost States $26 Billion. November 17, 1995.

• Time for a Better Deal: Fixing Mississippi's Unfair Tax System
  Michael P. Ettlinger, Robert S. McIntyre, Douglas P. Kelly, March 1992
  Price: $15.00 - CTJ Members: $5.00

• Rich Escape Paying Fair Share in Mississippi Taxes; Unfairness Blamed for Revenue Shortfall. August 9, 1992.

• Deep Blues in the Ocean State: Inequity & Rhode Island's Fiscal Crisis
  Michael P. Ettlinger, Elizabeth A. Fray, Robert S. McIntyre, Scott Nova, Tom Sgouros, Richard P. McIntyre, February 1992
  Price: $15.00 - CTJ Members: $5.00

• Tax Changes in the States. A state by state record of all changes in the tax laws for 1992, CTJ fact sheet, Elizabeth Fray.
  Price: $5.00 - CTJ Members: $2.00

• Falling Short: Florida's Unfair Tax System
  Michael P. Ettlinger, Douglas P. Kelly, Elizabeth A .Fray, Robert S. McIntyre, October 1991.
  Price: $15.00 - CTJ Members: $5.00

• Burr Flat-Rate Tax Would Soak North Carolina's Middle Class. October 25, 1994.

• CTJ Analyzes Governor's Tax Plan: Whitman Tax Break Plan: "A Giveaway to the Rich." February 16, 1994.

• [Michigan] PA 145 Threatens Schools & Middle-Income Families; CTJ Offers Guidelines for Replacement Revenues. September 2, 1993.

• The New Jersey Tax System: It's Broken, Here's How to Fix It (1990)
  Price: $15.00 - CTJ Members: $5.00

• Testimony Regarding Corporate Tax Disclosure in Connecticut. 3/9/93.

• Testimony of Michael P. Ettlinger before the New York State Assembly Committee on Ways and Means. 3/4/92.

• Paying for Better Education In Montana. (1989)
  Price: $10.00 - CTJ Members: $4.00

• Statement of Robert S. McIntyre Before the Rhode Island Commission to Study the Tax Structure. 10/16/91.

• Governor Glendening's (Maryland) Unfair Tax Plan. Robert S. McIntyre, The Washington Post, 1/20/97

• GOP Contract's Capital Gains & Corporate Tax Cut Provisions Could Cost New York State More than $1 Billion a Year in Revenues. January 24, 1995.

• Testimony of Douglas P. Kelly before the House Democratic Education Task Force Regarding the Impact of PA 145 on Michigan and Guidelines for Replacing the Lost Revenue. September 17, 1993.

• Statement of Robert S. McIntyre and Michael P. Ettlinger to the Chairman and Members of the Massachusetts Special Commission on Business Tax Policy. June 27, 1993.

Selected Newsletters of Special Interest

• June 1996. Notes for Tax Day.

• December 1995. Welfare for the Rich, The Real Cost of Capital Gains Tax Cuts, 1995 GOP Budget Plan