Areas of Research

All reports by date

Iowa’s generous breaks on inheritance

Eliminating Iowa's inheritance tax would cut $90 million worth of services. Yet already, the tax does not exist for spouses, children and grandchildren.

Business breaks as usual

Companies received $42 million in research tax credit checks in 2018 without paying any Iowa corporate income tax.

What the Governor didn’t say

Governor Reynolds’ Condition of the State address was upbeat, but exceedingly short on specifics of issues critical to the prosperity of Iowans.

Tax inequity: Iowa’s continuing story

Iowa stacks taxes against middle, low-income Iowans Study: New state tax law reinforces long-term trend of regressive taxes Iowa summary sheet (PDF) IOWA CITY, Iowa (Oct. 17, 2018) — Iowa taxes its middle- and low-income families more as a share Read more

Data: Opportunity for family security

One out of nine Iowans lack basic economic security by the Census’ measure.

Skimpy health plans: No solution

Farm Bureau plans aren’t the only type of skimpy coverage that could pose a threat in Iowa.

Tax plan facts vs. spin


Agreed-to tax overhaul for Iowa means less revenue, greater inequity favoring the wealthy, while missing the mark on promised reforms for simplification and middle class.

Remember value of refundable EITC


The Earned Income Tax Credit (EITC) promotes and rewards work in the state of Iowa.

Yet another loophole for Iowa?


Questions for Iowa before adopting the pass-through loophole need answers: Costs of $100 million-plus, benefits to wealthy — some vs. others at the same income.

RAC: Biggest players win big


Do these highly profitable companies need state subsidies? Would Iowa legislators choose these subsidies over funding for education, human services and public safety?