Independent Analysis and Information on Iowa Tax and Budget Issues

Child care in Iowa can easily cost more than tuition at state universities. Iowa restricts access to child care assistance to only extremely low-income families.

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Research
Income Stagnant, Health Insurance Lacking for Iowans
Over 1 in 11 Iowans Go Without Insurance

Iowa's health-insurance shortage is worse in the latter part of this decade than it was at the start, and median income growth is too small to note — and this is before we see the numbers for 2009.
News release 2-pg PDF 9/22/09
News release 2-pg PDF 9/10/09

Updated Revenue Estimate, Fresh Look at Sources, Needed for Budget

Deteriorating revenues demand a fresh review of Iowa’s fiscal situation so policy makers can make budget decisions with the best information available.
Backgrounder HTML or 3-pg PDF 7/31/09
News release 1-pg PDF

See the Des Moines Register editorial 8/5/09

 
Why Iowa Should Eliminate Sales-Tax TIFs
A three-page backgrounder makes the case: The sales tax TIF law that passed in the last days of the 2008 legislative session should be repealed. What were lawmakers thinking?
Backgrounder (3-page PDF) (3/30/09)
 
Graphic Perspective on Iowa's Budget Situation
A two-page fact sheet uses graphs to show Iowa state spending has been in line with general economic performance in the state, but that spending in one area — tax credits — has grown much faster than general fund spending.
Backgrounder (2-page PDF) (1/23/09)
 
Flood Response and Iowa Children
How do natural disasters, like the 2008 Iowa floods, affect children? What policies and actions can government take to mitigate these impacts?
Backgrounder (PDF) (1/25/09)
 
Local Income Surtaxes Raise Revenue, Offer Tax Choices
Understanding local income surtaxes, in practice and potential for Iowa communities.
Backgrounder (5-page PDF) (1/22/09) News release (PDF) (1/26/09)
 
Unaccountable Tax Breaks — Iowa's Growth Industry
Watch a Des Moines Register interview with one of IFP's experts on Iowa budget and tax policy, Peter Fisher of the Iowa Policy Project, for good perspectives on Iowa's current fiscal crisis and how to deal with it.
View the video. (1/22/09)
 
'Everything's on the Table'
Governor Culver's Condition of the State message asked lawmakers to assure "everything's on the table" to balance the state budget and find savings — while upholding the promise of investments in a green economy, education and health care. Cutting wasteful spending through the tax code in secret subsidies to big companies is one thing to review.
News release (PDF). (1/13/09)
 
HOW DID WE GET TO THIS SITUATION IN 2009? A BUDGET CRISIS PRIMER: Iowa's budget situation has changed markedly since last July; what has brought Iowa to the questions we face now?
Backgrounder (7-page PDF). (1/16/09)
 
Seeing the Whole Field: Perspective for '09 Choices
Iowa policy makers should address the state's budget crunch with choices that do not worsen the recession but do assure scrutiny on seldom-reviewed spending on tax breaks.
Open letter (PDF). (1/02/09)
 
Holes Revealed in Iowa's Revenue Structure
Newly revised state revenue estimates are pointing not just to the national recession hitting Iowa, but to holes in Iowa's revenue structure.
News release (PDF). (12/12/08)
 
Responding to the Economic Crisis: Accountability First
Iowa lawmakers are almost certain to face immediate and severe budget challenges when they reconvene in January. Closing loopholes and stopping wasteful spending on tax breaks for big corporations offer an opportunity to shore up revenues to maintain critical services.
Briefing paper (3-pg PDF). News release (PDF). (12/10/08)
 
Iowa's Aging Population: A Growing State Budget Challenge
Health-care and education investments are at risk for Iowa as the state's population becomes proportionately older.
Full report (28-pg PDF). Executive summary (HTML or 4-pg PDF). News release (PDF). (12/01/08)
 
Who Pays Iowa Taxes?
Lower-Income Iowans Pay the Most as Share of Income

Iowa's state and local tax system favors the highest-income families in the state — a fairness problem compounded by the net effect of two decades of policy changes. News release, backgrounder.

 
Persistent Problem: Uninsurance Hits 1 in 10 Iowans
The number of uninsured Iowans grew by one-third in seven years, while Iowans' median income showed slight improvement in 2007 and poverty remained high. News release. (8/26/08)
 
Iowa System Distorts Assessment of Farm Property
Farm buildings and farmland need to be assessed and taxed separately as a first step toward a more understandable, fair and modern system of assessing Iowa farm property. Full report, four-page executive summary, news release. (7/17/08)
 
Congress Usurping Local Power on Property Tax?
A proposal in Congress for a property tax credit would deny help to Iowans facing the most difficult financial challenges from floods, tornadoes and mortgage foreclosures. IFP Perspective one-pager.(6/24/08) See the Des Moines Register editorial. (7/3/08)
 
EZ Money: Enterprise Zones Now 'Monster' Program
Iowa spent about $300 million in enterprise zone (EZ) subsidies from 2003-07 in a “monster” program needing a major overhaul. Report, executive summary and news release. (4/21/08)

See the Des Moines Register and Radio Iowa stories.
 
Iowans Pay for Corporations' Secret Checks; Biggest Firms Benefit
Household-name companies have been getting big checks at the expense of Iowa households. Report, news release and graphs. (4/16/08)

Iowa's Human Needs Advocates see a problem: secret tax breaks for big corporations — $32.8 million worth in 2005 — but delays in improving the EITC for low-income working families. News release from HNA, and two-page IFP backgrounder. (4/8/08)

Learn more about secret checks and the Research Activities Credit, and about closing corporate tax loopholes.

 
Ability to Pay: Tax Fairness Issues for Iowa
Statewide School Infrastructure Sales Tax — Fairness Issues for Iowa
Switching the School Infrastructure Local Option (SILO) sales tax to a statewide penny sales tax holds mixed implications for low-income Iowans and tax equity. Report and backgrounder. (4/4/08)

Different incomes, different impacts for Iowans. Backgrounder. (3/31/08)
Falling short for families with children. Backgrounder. (3/28/08)

Benefiting the wealthy. One example: Iowa's special treatment of capital gains income. Backgrounder. (3/6/08)

 
Access to child-care is an issue of "making work pay," just like the minimum wage and low-income tax credits — and updating Food Stamp benefits can reflect that. Read the backgrounder.
 
3/31/2008
Putting Fairness First
• Questions for Financing Public Services in Iowa
• Improving Fairness by Expanding Iowa's Earned Income Tax Credit
 
3/6/2008
A Capital (Gains) Offense
Unnoticed But Lasting Change Undermines Iowa Tax Code
 
2/27/2008
Iowa's Tax-Credit Bonanza
Open Ends and Closed Books: How Iowa is Giving Away the Farm
 
2/4/2008
Spotlight on Secret Checks
Taxing Mystery: Big Benefits from Research Activities Credit, But for Whom?
 
10/25/2007
Iowa Taxes in Real Life
New Report Notes Undocumented Immigrants Pay Iowa Taxes
Undocumented immigrant families pay less in state taxes than families at similar incomes in Iowa, but they contribute over $40 million to state coffers and they receive fewer services. A new report finds that discussions focusing only on costs of undocumented immigrants can miss a big piece of the fiscal equation: the taxes immigrants pay, often without services coming to them. Read the full report or the four-page executive summary or the news release. (Oct. 25, 2007)
 
4/24/2007
Tracking Tax Giveaways
Earthpark Plan Raises Significant Policy Questions
 
4/11/2007
Leveling the Playing Field
How to Restore Fairness to Iowa's Corporate Income Tax by Closing Loopholes
 
3/27/2007
Taxing the Poor in Iowa
Report Shows Need for Low-Income Tax Reform
 
3/14/2007
How the EITC Hits Home
Where Iowans Claim the Earned Income Tax Credit
 
3/13/2007
Next Piece of the Puzzle
After Minimum Wage, Iowa Looks at Earned Income Tax Credit
 
2/22/2007
Falling Below Average
Why Iowa Taxes are Competitive
 
2/15/2007
Looking Before We Leap
A Review of the Commercial Property Tax Task Force Recommendations
 
12/19/2006
Looking Behind the Curtain
Unveiling the Problem of Tax Expenditures in Iowa
 
11/28/2006
Restoring Fairness and Revenue
Reform Measures for Iowa's Corporate Income Tax
 
11/27/2006
Prescriptions and Placebos
Fixing Health Care in Iowa
 
11/14/2006
No Longer a Leader?
Investments and Student Achievement in Iowa
 
9/7/2006
Health Care in Iowa: A Continuing Problem of Access
 
4/11/2006
Revitalizing Iowa's Corporate Income Tax
 
3/17/2006
How Should Government Tax Incentive Stock Options? (pdf)
 
2/22/2006
Untaxing Seniors: A 'Solution' in Search of a Problem
 
1/24/2006
Securing Iowa’s Economic Future
 
1/9/2005
Older Iowans, Economic Security, and State Fiscal Policy (pdf)
 
10/19/2005
IowaCare: Need for Caution
 
6/6/2005
Hunger in the Heartland
A Portrait of Food Need in Northeast Iowa
 
5/19/2005
Combating Hunger
The Whos, Whys, and Hows of Food Assistance
 
4/19/2005
Iowa's Personal Income Tax
Reform for Iowans at Any Age
 
 
2/1/2005
Our Vanishing Budgets
Iowa's Response to the Fiscal Crisis in the State
 
1/13/2005
A Chronic Budget Crisis
Can Iowa Keep Its Promises?
 
12/15/2004
Iowa's State Fiscal Crisis and Its Impact on Local Governments
Cities and Counties Face Tough Choices and Diminished State Support
 
12/10/2004
Iowa's State Fiscal Crisis and Its Impact on Human Services
New Holes in the Safety Net
 
11/22/2004
Iowa's State Fiscal Crisis and Its Impact on Education
Erosion of Support at All Levels
 
9/29/2004
The State Fiscal Crisis, 2001-2004: Comparing Iowa's Responses to Others
 
 
9/27/2004
Average by Any Measure: State and Local Taxes in Iowa
 
7/26/2004
Whose Bonus? No Rationale for Adopting Federal Depreciation Options
 
7/9/2004
Iowa Taxes on Social Security Benefits: The Facts
 
6/18/2004
Rethinking Iowa's Personal Income Tax — Principle-Based Reform
 
4/1/2004
Property Tax Assessment in Iowa
 
3/8/2004
Iowa Voters and Taxes: Strong Public Support for Maintaining Services
 
2/4/2004
Everything You Wanted to Know about Closing Tax Loopholes...
But Were Afraid to Ask
 
10/21/2003
What Would Real Tax Reform Look Like in Iowa?
 
4/29/2003
The Merits of a Cigarette Tax, with Alternative Tax Offsets
 
4/21/2003
How to Balance the Budget by Cutting Tax Preferences
 
4/9/2003
Tax Increment Financing in Iowa: What Should Be Done?
 
1/22/2002
Tax Policy & Economic Growth in Iowa: Who Gained in the 1990s?
 
A joint effort of the Iowa Policy Project and the Child & Family Policy Center (logos).