Research

Reports View All

Reports

Exploring NY’s top-heavy PIT base

Nearly two-thirds of New York State’s tax receipts are now generated by the personal income tax, or PIT, which relies disproportionately on the highest-earning one percent of New York taxpayers.

This paper presents charts and tables highlighting notable trends in state PIT data in light of proposals to extend or increase the state’s so-called “millionaire tax,” along with scheduled PIT rate reductions in tax brackets below the highest income levels.

Home Featured, Reports

Checklist for Change

The checklist's reforms would reduce the state’s cost burdens and improve its climate for growth.

Empire IdeasView All

Empire Ideas is a series of policy papers focusing on topics of concern to local governments. Our goal in this project is to help elected officials, local taxpayer groups, community associations and concerned taxpayers explore ways of improving the quality and cost-effectiveness of local government.

Data View All

Empire Center's Data section now includes over 50 different data sets in seven categories that measure and rank New York's state and local taxes, spending, debt and economic competitiveness.