State Tax Expenditure Report

Rationale

Many states erode their tax base and harm horizontal equity (treating taxpayers with the same income equally) by providing a variety of tax incentives and breaks to both businesses and households. An effective way of increasing accountability and tracking the costs to the state in lost revenues due to these incentives is to require that tax expenditure reports be compiled annually or biannually.

About Measure

States get credit for having one of more of the following: 1) having a tax expenditure report, 2) having the report available on the web. A state receives 0 points if it has no tax expenditure report, 0.8 points if it has such a report, and 1 point if it has a report and publishes it on the web.

Source

Mazerov, M, Center for Budget Policy Priorities. (Personal communication, March 2002). Washington D.C.

State	Report	On Web
Alabama	No	No
Alaska	No	No
Arizona	Yes	No
Arkansas	No	No
California	Yes	Yes
Colorado	No	No
Connecticut	Yes	Yes
Delaware	Yes	Yes
Florida	Yes	No
Georgia	No	No
Hawaii	No	No
Idaho	Yes	Yes
Illinois	Yes	No
Indiana	No	No
Iowa	Yes	Yes
Kansas	No	No
Kentucky	Yes	No
Louisiana	Yes	Yes
Maine	Yes	No
Maryland	Yes	No
Massachusetts	Yes	Yes
Michigan	Yes	Yes
Minnesota	Yes	Yes
Mississippi	Yes	No
Missouri	Yes	Yes
Montana	Yes	Yes
Nebraska	Yes	Yes
Nevada	No	No
New Hampshire	Yes	No
New Jersey	No	No
New Mexico	No	No
New York	Yes	Yes
North Carolina	Yes	No
North Dakota	No	No
Ohio	Yes	Yes
Oklahoma	Yes	No
Oregon	Yes	Yes
Pennsylvania	Yes	No
Rhode Island	Yes	No
South Carolina	Yes	No
South Dakota	No	No
Tennessee	Yes	No
Texas	Yes	Yes
Utah	No	No
Vermont	No	No
Virginia	Yes	No
Washington	Yes	Yes
West Virginia	Yes	No
Wisconsin	Yes	Yes
Wyoming	No	No

State Tax Expenditure Report

Rationale

About Measure

Source

State Pages