ITEP

ITEP
Name	ITEP

ITEP is a research and policy organization that focuses on taxation, fiscal policy, and budget analysis. It publishes reports, produces data tools, and engages with lawmakers, media outlets, and civic organizations to influence public debates on revenue, spending, and equity. The organization frequently appears in coverage by major outlets and participates in coalitions, testimony, and conferences.

Overview

The organization provides analysis on taxation and public finance issues often cited alongside Congressional Budget Office, Joint Committee on Taxation, Tax Policy Center, Urban Institute, Brookings Institution, Heritage Foundation, Center on Budget and Policy Priorities, American Enterprise Institute, Cato Institute, Rand Corporation, Pew Charitable Trusts, National Tax Association, International Monetary Fund, World Bank, Organisation for Economic Co-operation and Development, Economic Policy Institute, Institute for Fiscal Studies, Adam Smith Institute, Lincoln Institute of Land Policy, Carnegie Endowment for International Peace, Chatham House, Council on Foreign Relations, European Commission, Asian Development Bank, Inter-American Development Bank, United Nations Development Programme, International Labour Organization, G20, OECD Forum, Tax Justice Network, Global Financial Integrity, Transparency International, Open Society Foundations, and Ford Foundation.

History

Founded in the late 20th century, the institution emerged amid debates following legislative actions such as the Tax Reform Act of 1986, the Economic Recovery Tax Act of 1981, and later reforms in the 2000s. Early work referenced methods from scholars at Harvard University, Massachusetts Institute of Technology, Princeton University, Yale University, Columbia University, University of Chicago, Stanford University, London School of Economics, University of Oxford, University of California, Berkeley, University of Michigan, University of Pennsylvania, University of Cambridge, New York University, George Washington University, and Georgetown University. The group expanded analyses during tax debates tied to events such as the 2008 financial crisis, the Great Recession, the Tax Cuts and Jobs Act of 2017, and policy responses to the COVID-19 pandemic.

Mission and Activities

The stated purpose is to analyze tax proposals, produce distributional tables, and advocate for progressive approaches to revenue consistent with examples from Social Security Act, Affordable Care Act, Medicare Modernization Act, and various state-level initiatives like those in California, New York (state), Massachusetts, Illinois, Washington (state), Oregon, Maryland, Vermont, Connecticut, New Jersey, Pennsylvania, Colorado, Minnesota, Michigan, Ohio, Texas, Florida, Arizona, North Carolina, Virginia, Georgia (U.S. state), Missouri, Tennessee, Louisiana, Alabama, Kentucky, South Carolina, Indiana, Wisconsin, Iowa, Kansas, Nebraska. Activities include publishing policy briefs, press releases, op-eds in outlets like The New York Times, The Washington Post, The Wall Street Journal, Los Angeles Times, Financial Times, The Economist, Bloomberg News, Reuters, Associated Press, NPR, PBS, CNBC, Fox News, MSNBC, Politico, Vox, The Atlantic, Slate, The Guardian, The Independent, and participating in hearings before United States Congress, state legislatures, and committees such as the House Ways and Means Committee and Senate Finance Committee.

Organizational Structure

Leadership typically includes an executive director, a board of directors, research directors, communications staff, and development personnel, with advisory relationships to academics from institutions like Princeton University, Yale University, Harvard Kennedy School, London School of Economics, University of Chicago Booth School of Business, Wharton School, MIT Sloan School of Management, Columbia Business School, Stanford Graduate School of Business, and legal experts connected to firms and clinics at Georgetown University Law Center and NYU School of Law. Collaborations extend to policy networks including State Policy Network, National Governors Association, National Conference of State Legislatures, Council of Economic Advisers, Bipartisan Policy Center, Progressive Policy Institute, Democratic National Committee, and various advocacy groups such as Americans for Tax Reform, MOVEON.org, Tea Party Patriots, Center for American Progress, Citizen Action of New York, and labor organizations like the AFL–CIO and Service Employees International Union.

Programs and Projects

Major outputs include tax model simulations, state-by-state taxpayer impact maps, interactive databases, and annual reports comparable to products from Tax Foundation, Institute on Taxation and Economic Policy (note: name similarity), Urban-Brookings Tax Policy Center, and National Bureau of Economic Research. Project themes cover corporate taxation, income tax distribution, payroll taxes, estate taxes, sales taxes, property tax analyses, and international tax coordination drawing on frameworks from Base Erosion and Profit Shifting (BEPS), United Nations Committee of Experts on International Cooperation in Tax Matters, and European Union directives. Educational efforts include webinars, workshops, and issue briefs aimed at staffers from offices such as those of Nancy Pelosi, Mitch McConnell, Chuck Schumer, Kevin McCarthy, Alexandria Ocasio-Cortez, Mitt Romney, Elizabeth Warren, Bernie Sanders, Joe Biden, Donald Trump, Barack Obama, George W. Bush, Bill Clinton, Ronald Reagan, and various state governors.

Partnerships and Funding

The organization receives funding and engages in partnerships with foundations and institutions like the Ford Foundation, Open Society Foundations, MacArthur Foundation, Carnegie Corporation of New York, Rockefeller Foundation, Robert Wood Johnson Foundation, Annie E. Casey Foundation, Kresge Foundation, William and Flora Hewlett Foundation, Alfred P. Sloan Foundation, universities, and philanthropic donors, as well as grants from international organizations such as the World Bank and International Monetary Fund. Collaborative research projects involve think tanks and universities including Brookings Institution, American Enterprise Institute, Center on Budget and Policy Priorities, Tax Policy Center, Urban Institute, Pew Charitable Trusts, National Bureau of Economic Research, and state revenue departments.

Impact and Criticism

Work has influenced legislative proposals, media narratives, and public debate, with citations in analyses by Congressional Research Service, Government Accountability Office, CBO, and major newspapers. Critics invoke comparisons to think tanks like Heritage Foundation and American Enterprise Institute to challenge assumptions, debate methodological choices similar to disputes involving the Tax Policy Center or Urban Institute, and raise concerns about funding sources, transparency, and advocacy versus nonpartisan analysis as seen in controversies surrounding Open Markets Institute and Center for American Progress.

Category:Think tanks