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State Handbook of Economic, Demographic, and Fiscal Indicators 2008 / Research Report
April 2008— Up-to-date state-level data on population, poverty rates, per capita state personal income, state tax rates, property tax relief programs, and state and local government revenues and spending programs are provided in this seventh edition of AARP Public Policy Institute’s easy-to-use, biennial reference book by David Baer. (462 pages) (Publication ID: D19014)

AARP Bulletin Survey on Plans to Spend Stimulus Package Rebates / Research Report
March 2008— A minority of Americans intend to spend the entirety of their stimulus package tax rebates, according to this executive summary of an AARP Bulletin nationwide survey. However, a greater percentage of those ages 50 and older plan to spend their entire rebate than those ages 18-49. (8 pages)

The Saver's Credit: What Does it Do For Saving? / Research Report
February 2008— The Retirement Savings Contribution Credit, or “saver’s credit” has great potential to effectively target a retirement savings tax incentive to low- and middle-income taxpayers, including a substantial number of filers over age 50, according to this AARP Public Policy Institute paper by Lisa Southworth and John Gist. (8 pages) (Publication ID: I1)

Should Older Americans Be Included in The Stimulus Package? Attitudes of Likely Voters / Research Report
February 2008— An overwhelming majority of likely voters ages 18+ (90%) believe it is important for the government to ensure that older Americans and others who rely primarily on Social Security are eligible to receive rebates provided to other Americans. However, the voters are divided on whether a rebate plan will effectively stimulate the economy. (10 pages)

State Taxation of Social Security and Pensions in 2006 / Research Report
November 2007— State taxation of retirement income can add a significant amount to the total tax burden of older Americans. In this AARP Public Policy Institute Issue Brief, David Baer summarizes state personal income tax treatment of Social Security benefits and pension income for tax year 2006. (16 pages) (Publication ID: IB84)

Perceptions of Tax Reform Among 18+ Florida Self-Identified Voters: Challenges and Opportunities / Research Report
August 2007— While large numbers of age 18+ self-identified Florida voters support the idea of limiting the amount of money that can be collected and spent by the state government, many would oppose any proposal to limit government’s taxing and spending ability if such limits would result in cuts to essential services. (20 pages)

2007-2008 AARP Key Legislative Priorities: A Survey of Likely Voters in North Carolina / Research Report
July 2007— Likely Tar Heel State voters’ thoughts about six issues important to AARP, which are being considered by the North Carolina General Assembly during its 2007-08 session, are examined in this March 2007 telephone survey of 626 voters with a history of having voted in general elections in the last three years. (12 pages)

Spending Entitlements and Tax Entitlements / Research Report
May 2007— Comparing entitlement benefits, such as Social Security and Medicare, with tax benefits, such as the mortgage interest deduction, this AARP Public Policy Institute Issue Paper by John Gist finds that the latter are skewed toward those with higher incomes, and that a majority of combined spending and tax entitlements flow to those under age 65. (18 pages) (Publication ID: 2007-10)

In Brief: State and Local Property Tax Burdens in 2005 / Research Report
May 2007— A succinct summary of the similarly titled AARP Public Policy Institute Issue Paper in which David Baer uses data from the 2005 American Community Survey to provide estimates of how residential property tax burdens for all 50 states and the District of Columbia affect all homeowners, homeowners under age 65, and homeowners age 65 and older. (2 pages) (Publication ID: INB139)

State and Local Property Tax Burdens in 2005 / Research Report
May 2007— Using data from the 2005 American Community Survey, this AARP Public Policy Institute Issue Paper by David Baer provides estimates of how residential property tax burdens for all 50 states and the District of Columbia affect three groups: all homeowners, homeowners under age 65, and homeowners age 65 and older. (39 pages) (Publication ID: 2007-09)

Slot Machines in Maryland / Research Report
February 2007— A telephone survey of 801 Maryland residents age 50+ revealed that half strongly or somewhat supported expanding the state lottery, while 60 percent supported legalizing slot machines if revenues were used to avoid state budget cuts. Respondents wanted to see revenue from slot machines used for home- and community-based services, prescription drug assistance, education, long-term care, and transportation. (12 pages)

Mississippi Taxes on Cigarettes and Food: A Survey of Self-Identified Registered Voters Age 18+ / Research Report
October 2006— The views of Mississippi voters regarding proposed legislation to increase the state’s 18 cents per pack cigarette tax by $1 and reduce the 7 percent sales tax on food by half are examined in this August-September AARP telephone survey of 803 age 18+ self-identified registered voters. (20 pages)

2006 Multi-State TABOR Survey of AARP Members / Research Report
September 2006— How much and what they know about TABOR and similar tax limitation initiatives, and their reactions when advised of the likely effects are examined in these May and August 2006 telephone surveys of 600 AARP members in each of nine states considering passage of such measures: Maine, Michigan, Missouri, Montana, Nebraska, Nevada, Ohio, Oklahoma, Oregon.

A Sales Tax for Puerto Rico? Opinions of Residents Age 50-Plus / Research Report
May 2006— Most Puerto Ricans age 50+ think that a 7% sales tax would be very difficult for them to pay, according to an April 2006 AARP telephone survey of 811 Puerto Rican residents age 50-plus. They also think that any sales tax imposed should exempt low-income residents and exclude groceries. (7 pages)

Kansas TABOR: A Survey of AARP Members / Research Report
May 2006— How much and what AARP members in Kansas know about the Taxpayer Bill of Rights (TABOR) amendment which was being considered for adoption in their state – and their reaction to information about its likely effects – are examined in this December 2005 telephone survey. (21 pages)

2005 AARP Puerto Rico Social Impact Survey / Research Report
April 2006— Experiences, opinions and concerns regarding the cost and affordability of the prescription drugs they take, the utilities they use, the livability of their communities, home modification, property tax burdens and long-term care are explored in this Summer 2005 telephone survey of 1,010 age 50+ residents of Puerto Rico.

Opinions on Taxes Among U.S. Adults / Research Report
March 2006— Americans’ opinions about the fairness of the tax system, cheating on taxes and their own methods of preparing their taxes are explored in this February 2006 telephone survey of 1,016 age 25+ individuals. (5 pages)

Extending Preferences for Dividends and Capital Gains: Who Gains the Most? / Research Report
March 2006— Congress is considering extending for two more years existing legislation which provides that dividends and capital gains be taxed at preferential rates. In this AARP Public Policy Institute Data Digest, John Gist examines the extent to which the age 50+ population would benefit from this provision, how the benefits would be distributed, and the provision’s effect on the budget deficit. (6 pages) (Publication ID: DD133)

Property Tax in Pennsylvania: Findings from a Study of AARP Members / Research Report
January 2006— Despite concern about the affordability of property taxes, few Pennsylvania AARP members would support eliminating them at the cost of losing local services, such as public safety and education. This October 2005 survey finds that the vast majority believe tax reductions should be achieved through a balanced approach of cuts in services and increases in other revenue sources. (24 pages)

Low-Income Housing Tax Credits: Helping Meet the Demand for Affordable Rental Housing / Research Report
March 2006— The Low-Income Housing Tax Credit is the federal government’s primary vehicle for producing affordable rental housing. This AARP Public Policy Institute Fact Sheet by Kim Bright explains how the program works, highlights project characteristics, and discusses older renters in the program. (2 pages) (Publication ID: FS74R)

Colorado TABOR: A Survey of Colorado Likely Voters Age 18+ / Research Report
December 2004— Voters’ opinions about Colorado’s budget, ways of raising money to pay for state services, and possible changes to the state’s Taxpayers’ Bill of Rights (TABOR) law are explored in this November 2004 telephone survey of 1,001 randomly selected age 18+ state residents identifying themselves as registered and likely to vote in the 2006 state election. (21 pages)

Property Tax Proposals in Maine: An AARP Poll of Registered Voters / Research Report
April 2004— This survey of 819 registered Maine voters age 18+ assesses opinions about property tax and current proposals to reduce the tax. Most voters initially say they would vote for current property tax relief proposals, but support drops when they consider the costs of the programs. (26 pages)

Tough Choices Ahead: An AARP Iowa Revenue Survey of Residents 18+ / Research Report
March 2004— Most age 18+ Iowans support raising revenues--especially sin taxes--as a way to help balance the state's 2004-2005 budget and avoid cuts in health care and long-term care services for older persons and people with disabilities. (23 pages)

Into the Black: A Survey of Virginia Voters on State Service Cuts and Tax Changes / Research Report
March 2004— Registered age 18+ Virginia voters’ opinions about cuts to spending on state services and changes to the tax system as potential ways to address the state’s budget gap are explored in this AARP survey. (29 pages)

Tax Reform in Alaska: An AARP Survey of Residents Age 18+ / Research Report
January 2004— How age 18+ Alaskans feel about three proposals for generating revenue in their state in order to prevent education and human services from being cut due to reductions in government income derived from oil production. (36 pages)

Funding Health and Long-Term Care: A Survey on Increasing Kentucky's Cigarette Tax / Research Report
October 2003— How do age 18+ Kentucky residents feel about increasing the state’s 3-cent per pack cigarette tax to generate money for health and long-term care services in response to falling state revenues and rising costs? Of those surveyed, 70 percent support increasing the tax to 28 cents per pack, and are evenly divided over increasing it to 78 cents. (15 pages)

State Programs and Practices for Reducing Residential Property Taxes / Research Report
May 2003— The complexities of how state laws, practices, and programs reduce property taxes for residential homeowners (owner-occupied households) and renters are explained in this AARP Public Policy Institute Issue Paper by David Baer. (53 pages) (Publication ID: 2003-04)

Addressing the State Budget Deficit: A Survey of Minnesotans / Research Report
March 2003— Minnesotans age 18+ say it is important to maintain current funding levels for services for low-income, older, and disabled persons. They support generating additional revenues for those services through increases in taxes on liquor, beer and wine, a dollar/pack cigarette tax increase, a temporary income tax surcharge on high-income households, and closing loopholes and exemptions. (23 pages)

Repealing The Tax On Dividends: Benefits and Costs / Research Report
February 2003— The Bush Administration has suggested that its plan to repeal the tax on dividends would greatly benefit 'elderly' persons. Although those aged 65+ receive a disproportionate share of dividends, this AARP Public Policy Institute Data Digest by John Gist finds that only about a third of those in this age group actually receive dividends, so most would not benefit. (6 pages) (Publication ID: DD84)

Funding Health and Long-Term Care: A Survey on Increasing Iowa's Cigarette Tax / Research Report
February 2003— To help finance – and prevent cutbacks to – health and long-term care services for which they believe there is not enough money in the state budget, 59 percent of age 18+ Iowans support raising the state’s cigarette tax from 36 cents per pack to $1.36 a pack. (17 pages)

Increasing the Cigarette Tax Rate in Wyoming to Maintain State Programs: An AARP Survey / Research Report
January 2003— AARP MEMBER OPINION RESEARCH: More than half of AARP members in Wyoming strongly support an increase in the cigarette tax from $0.12 to $0.60 per pack to help finance specific state health programs and services, including a prescription drug assistance program for low-income residents. (21 pages)

Funding Health and Long-Term Care: A Survey on Increasing Virginia's Cigarette Tax / Research Report
December 2002— Facing a $2 billion shortfall in the State budget, 61 percent of Virginians age 18 and over say they would support increasing Virginia's cigarette tax from 2.5 cents per pack to 62.5 cents per pack in order to maintain current funding for health and long-term care services. (20 pages)

Maintaining Health and Long-Term Care: A Survey on Arkansas' Food, Medicine, and Soda Pop Tax / Research Report
October 2002— While the majority of registered Arkansas voters age 18+ oppose the proposed constitutional amendment to eliminate state taxes on food, non-prescription medications and soda pop, thereby reducing the funding of state services including health and long-term care, they would favor increasing taxes on alcohol and cigarettes to make up the difference if the amendment passes. (17 pages)

A Profile of Older Taxpayers / Research Report
September 2002— Several tax proposals, introduced in 2002, have been targeted at midlife and older persons. In this AARP Public Policy Institute Data Digest, John Gist examines how many age 65+ persons file tax returns, why people with no tax liability file returns, what differences there are among filing units, and the distribution of filers by income. (4 pages) (Publication ID: DD76)

Maintaining Health and Long-Term Care: A Survey on Addressing the Revenue Shortfall in California / Research Report
June 2002— Most Californians age 18 and older consider it important to maintain current levels of state funding for health and long-term care services - 71 percent support an increase in the state's tax on tobacco products, 67 percent favor reinstating its 10 and 11 percent income tax brackets for high income taxpayers. (14 pages)

Funding Health and Long-Term Care: A Survey on Increasing North Carolina's Cigarette and Alcohol Taxes / Research Report
May 2002— Most North Carolinians age 18 and older oppose spending cuts to health and long-term care services to balance the state budget, but 62% support raising the state's 5 cents a pack cigarette tax to 30 cents and 82% support an additional alcohol tax to generate funds for such services. (17 pages)

Tennessee Tax Reform for Long-Term Care: An AARP Survey / Research Report
February 2002— AARP MEMBER OPINION RESEARCH: Tennessee AARP members oppose a sales tax increase, but support total tax reform to lower the sales tax rate, eliminate taxing dividend and interest income, and replace the current system with a broad-based low-rate tax on personal income as a way to improve and expand long-term care services in the state. (14 pages)

Funding Health and Long-Term Care: A Survey on Increasing South Carolina's Cigarette Tax / Research Report
February 2002— Most South Carolinians age 18 and older are in favor of increasing funding for health and long-term care services, and support raising the state's cigarette tax from 7 cents to 51 cents a pack to fund such services. (10 pages)

President Bush's Tax Plan: Impacts on Age and Income Groups / Research Report
December 2001— Who were the winners and losers under the June 2001 tax cuts? In this AARP Public Policy Institute Issue Brief, John R. Gist analyzes the Economic Growth and Revenue Reconciliation Act of 2001's impact on taxpayers by age, income class and filing status, and how the tax cuts affected the overall budget surplus. (13 pages) (Publication ID: IB54)

State Taxation of Social Security and Pensions in 2000 / Research Report
November 2001— State taxation of retirement income can add a significant amount to the total tax burden of older Americans. In this AARP Public Policy Institute issue brief, David Baer summarizes personal income tax treatment of Social Security benefits and pension income for tax year 2000 by the 41 states and the District of Columbia that have a broad-based income tax. (15 pages) (Publication ID: IB55)

Will Your Social Security Benefits Be Taxed? / Fact Sheet
August 2001— Information about taxation of Social Security benefits and a worksheet to help beneficiaries estimate whether and how much they will be taxed. An AARP Public Policy Institute Fact Sheet by Laurel Beedon and Alison Shelton. (2 pages) (Publication ID: FS88)

In Brief: Should State and Local Governments Tax E-Commerce? / Research Report
March 2001— A short summary of the similarly titled AARP Public Policy Institute Issue Paper in which the pros and cons of taxing electronic commerce sales, and some of the more prominent current proposals for addressing these issues are analyzed by Alison Shelton. (2 pages) (Publication ID: INB41)

Should State and Local Government Sales Taxes Apply to E-Commerce? / Research Report
March 2001— The pros and cons of taxing electronic commerce sales, and some of the more prominent current proposals for addressing these issues are analyzed by Alison Shelton in this AARP Public Policy Institute Issue Paper. (34 pages) (Publication ID: 2001-08)

Fundamental Tax Reforms, Asset Values, and Older Americans / Research Report
December 1998— This AARP Public Policy Institute Issue Paper by Thomas Neubig, Anne Kerttula and Michael Pyatski of Ernst and Young, LLP attempts to estimate how reform of the income tax or its replacement with a consumption tax would affect the tax burden on older Americans. (36 pages) (Publication ID: 9811)