Tax study resources
See a list of resources that can help you follow the Legislature’s Tax Modernization Committee study.
Corporate income tax cuts don’t cause economic growth
Corporate income tax cuts don’t cause economic growth Download a printable PDF of this report. Reducing corporate income taxes in Nebraska is not a strategy that will lead to more jobs and [...]
Personal income tax cuts don’t spur economic growth
For numerous reasons, claims that reducing the personal income tax in Nebraska will promote economic growth are unsubstantiated. Whether one looks at overall economic growth, employment levels or small-business job creation, data from across the United States show no clear relationship between personal income taxes and a state’s economic well-being.
80 percent of Nebraskans would see tax increases if income taxes are cut
80 percent of Nebraskans would see tax increases if income taxes are cut A move to cut income taxes in favor of higher sales taxes will lead to tax increases for 80 [...]
“Revenue neutral” claims raise an eyebrow
“Revenue neutral” claims raise an eyebrow Download a printable PDF of this report. Department of Revenue estimates shed significant doubt on claims that LB 405 and LB 406 would be revenue neutral [...]
OpenSky Analysis of Tax Cuts’ Impact on School Funding
OpenSky Analysis of Tax Cuts' Impact on School Funding During the general file debate of LB 970, a number of questions were raised about the current assumptions of TEEOSA growth in the [...]
OpenSky Analysis of AM 2572 to LB 970 (Revised Tax Cut Package)
OpenSky Analysis of AM 2572 to LB 970 (Revised Tax Cut Package) OpenSky Policy Institute has been compiling data on LB 970, as revised under AM 2572. All references to LB 970 [...]
OpenSky Analysis of Tax Cut Package as Amended
OpenSky Analysis of Tax Cut Package as Amended LB 970 -- the Governor's tax cut package -- has been amended by the Revenue Committee and will soon be debated by the full [...]