Tax & Budget

Introduction to the Federal Budget Process

January 17, 2006. Policy basics from the Center on Budget and Policy Priorities – first written in 2003, and updated regularly.… (read more)

Back to the future for tax fairness

January 2006. The State Legislature must act to provide New York with new revenues – and more equity. An op ed by Frank Mauro, The Clarion.… (read more)

Comments by Frank J. Mauro on the Budget Reform Constitutional Amendments

October 17, 2005. The comments below were presented by Frank Mauro at a press conference today at the Legislative Office Building in Albany, New York. These comments were based on his September 1, 2005, analysis of the budget reform constitutional amendments. The Fiscal Policy Institute, as an organization, has not taken a position in support of or in opposition to the proposal on the November 8, 2005, ballot. These are the views of Frank Mauro and not those of … (read more)

Fair Taxes: The Key to Better Schools

Fall 2005. A training curriculum prepared by the Public Policy and Education Fund of New York and the Fiscal Policy Institute.… (read more)

Understanding and Evaluating the New York State Legislature’s Proposed Budget Process Constitutional Amendments

September 1, 2005. Frank Mauro sets out the legal parameters of the New York State budget process, describes how they would change if the amendments were adopted, analyzes the interrelated concepts upon which the S1/S2 reform package is based, and critiques that approach. Analysis >>(read more)

The “Single Sales Factor” Formula for State Corporate Taxes

September 1, 2005. A boon to New York economic development or a costly giveaway? You be the judge. This report by Michael Mazerov of the Center for Budget and Policy Priorities is an update of a study first published March 27, 2001. Report >>(read more)

Comments on the New York City Charter Revision Commission’s preliminary recommendations on “public reporting and data access”

June 28, 2005. Testimony by FPI Executive Director Frank Mauro.… (read more)

Comments on the New York City Charter Revision Commission’s preliminary recommendations on “fiscal stability”

June 27, 2005. Testimony by FPI Executive Director Frank Mauro.… (read more)

Privatization without Competition equals Huge Losses

June 7, 2005. By FPI Executive Director Frank Mauro: how New York State’s approach to “contracting out” wastes hundreds of millions of dollars a year without increasing service quality. Report >>(read more)

The Path Not Taken: How New York State has Increased the Tax Burden on the Middle Class and Cut Taxes for its Highest Income Taxpayers by Over $8 Billion a Year

June 4, 2005. A little bit of tax history by Fiscal Policy Institute Executive Director Frank Mauro.

In 1972, New York State had a personal income tax with 14 brackets, ranging from a low of 2% to a high of 15%.

Since that time the state government has significantly restructured the state personal income tax in a variety of ways. Among the changes that have been made since 1972 has been a move to something that is much closer to … (read more)