Tax Facts is issued monthly and explores leading fiscal and tax policy issues currently of interest to the public, General Assembly, the executive branch or the state’s local governments. The publication attempts to add context to the debate and a better understanding of the policy options under consideration.
Index 1985 to 1999
Index 2000 to 2014
Net Operating Losses in Illinois and Around the Country: Matching Taxes to the Business Cycle
Cook County Property Taxation: The Shift Continues
What Illinois Sales Tax Tells Us About the Economic Effects of Covid
Illinois’ Sales Tax Through a Policy Lens
Illinois’ Franchise Tax: Still a Bad Idea
Cook County Property Tax Deja Vu: Multiplier Up, Homeowners’ Share Down?
Cook County Property Tax Assessment Reform: The Perfect Storm of Who Pays What
The Proposed Graduated Income Tax in Illinois: A Closer Look
Illinois School Funding: Property Tax Reliance Down, but New Demands for State Funds Loom
Tax Facts: An Illinois Chartbook – The Economy of Illinois
An Illinois Sales Tax Conundrum: High Rates and Low Receipts by Dr. Natalie Davila
Tax Facts: An Illinois Chartbook – Overall State and Local Taxes by Maurice Scholten
2019 Year in Review by Maurice Scholten
Aurora: Tops in Effective Tax Rates; Low in Local Government Spending by Mike Klemens
A(nother) Business Income Tax Primer by Carol Portman
A New Property Tax Relief Tax Force: Same Old Problems by Mike Klemens
Comparing Governor Pritzker’s Proposed Graduated Income Tax to Other States
Franchise Tax by Carol Portman
Replacing School Property Taxes: A Bigger Challenge Today by Mike Klemens
2018 Year in Review by Maurice Scholten
The Use of the Illinois False Claims Act in Tax Matters Undermines the Rule of Law by Michael J. Wynne
Enterprise Zones in Illinois: The Economic Impact is Still an Unknown by Dr. Natalie Davila
Scary Tax Things by Carol Portman
PTAB: Struggling To Remain Afloat In a Sea of Appeals by Mike Klemens
Recent Illinois State & Local Taxes Cases: A Mid-Year Update by David Dorner and Jeremy Gove
The Wayfair Decision: What is it and What Does it Mean for Illinois? by Carol Portman
Tangible Personal or Real Property? An Illinois Sales Tax Quandary by David Hughes
On Further Examination: A closer look at some commonly cited (but perhaps not thoroughly vetted) tax “truisms”.
Effective Property Tax Rates in 89 Illinois Communities by Mike Klemens.
Retroactivity in State Tax Legislation by Mary Kay Martire.
2017 Year in Review, by Maurice Scholten.
A Fresh Look at Illinois Property Taxes by Mike Klemens.
Illinois Taxation of Retail Sales: A Primer and Some Problems, by Dr. Natalie Davila.
Costs of Corruption Weigh Heavily on Illinois, by Jim Nowlan
U.S. Census to Correct Billions in Sales Tax Reporting Error, by Mike Klemens
Examining the Effects of Increased Homestead Exemptions, by Maurice Scholten
2016 Year in Review, by Maurice Scholten
75 Years and Counting: A Brief History of the Taxpayers’ Federation of Illinois
Probing Beneath the Surface: Understanding Why So Many Corporations Do Not Pay Illinois Corporate Income Tax by Dr. Natalie Davila
2013 Legislative Synopsis by Nancy Dollison
Why Ignore Over Half of the Illinois State Budget Picture? Consolidation of General and Special Fund Reporting by Richard Dye, Nancy Hudspeth and David Merriman
2011 Legislative Synopsis – A Look Back by Scott Selinger
Leading Illinois Court Tax Decisions, 2009-2011 by Mark Rotatori and Morgan Hirst
Illinois Tax Burdens: Where do Illinois Taxes Come from and Who Pays? by Joe Sculley
Tough on Taxpayers: High Costs of Corrections by Mary Ann Dyar
General State Aid for Education – Time for an Overhaul Part 2 by Ted Dabrowski
Illinois Pension Crisis and Recommendations for Reform by R. Eden Martin and Kirsten Carroll
A Review of the Property Tax Extension Limitation Law by Ron Hagaman