Tax Policy and Accountability
This index is comprised of two measures which answer the following questions:
- How transparent are the state’s tax-based subsidies for asset accumulation?
- Who benefits from these subsidies?
This index is provided for informational purposes only; states are not compared against each other.
Tax Policy and Accountability Categories and Measures
Tax Expenditure Disclosure
The tax policy and accountability index evaluates the level of transparency of each state's tax-based subsidies for asset accumulation. Without accessible public information, it is difficult to determine precisely how much a state's tax code provides incentives for wealth accumulation and who benefits from these incentives. Two measures of accountability were evaluated using the same point system as other measures, and a summary assessment based on the evaluation is included for each state; however, states were not ranked or graded because of the low number of measures in this index.
