Pennsylvania Budget and Policy Center Publications

 

The Pennsylvania Budget and Policy Center produces a variety of research reports, policy briefs and other publications on the state budget process, tax policy, health care policy, poverty and related issues. Choose a topic below.

State Budget and Tax Policy Research State Revenue Tracker
Drilling Tax Resource Page Philadelphia Bank Swaps Report
Health Care Policy Auditor General Wagner's DPW Audits
Poverty Census Data: Income, Poverty & Health Care
Federal Budget and Taxes TABOR
Public Testimony PBPC Press Releases
PBPC Commentaries and Op-eds
 

State Budget and Tax Policy Research

PBPC's Tax Primer

The Common Good: What Pennsylvania's Budget and Tax Policies Mean to You

PBPC's Drilling Tax Resource Page

Table Detailing Natural Gas Production Levels and Drilling Tax Rates By State

Go to our Natural Gas Drilling Tax Resource Page for all policy research on the drilling tax.

2012-13 Budget Season

Preliminary 2012-13 State Budget Analysis

Budget Points: Proposed Budget Will Spend Twice as Much on Prisons as on Higher Education, March 19, 2012

Bill to Close Tax Loopholes Doesn't Get the Job Done, March 7, 2012

Budget Points: An Expanded Human Services Development Fund, February 8, 2012

Analysis: Governor's Budget Moves State in Wrong Direction, February 7, 2012

2011-12 Budget Season

Final 2011-12 State Budget Analysis

Budget Analysis: Final 2011-12 State Budget, July 14, 2011

Other Budget Analysis and Research

Price of Service Cuts, January 26, 2012

Governor Announces $157 Million Budget Freeze, January 6, 2012

Mid-year Cuts and a Budget Shortfall on Tap for 2012, December 21, 2011

Pa. House Poised to Hand Out Another Corporate Loophole – This Time for Jets, December 15, 2011

Senate Drilling Impact Fee: Out of Sync with Most Energy-Rich States, November 18, 2011

Giving Away the Store: Marcellus Shale Fact Check, November 15, 2011

Under PA House Leadership Bill, Gas Drillers Would Pay One-fifth of What They Pay in Texas, November 11, 2011

Statement: Governor's Drilling Fee Plan Sells Pennsylvanians Short, October 3, 2011

New PA Drilling Tax Bill to Fund State Priorities, September 21, 2011

97% of Top Pennsylvania Companies Use Combined Reporting, August 9, 2011

PBPC Responds to Marcellus Shale Advisory Commission Report, July 22, 2011

Statement on Gas Industry-Financed Report on Marcellus Shale's Economic Impact, July 20, 2011

$200 Million Lost to Legislative Inaction on Marcellus Drilling Tax, July 14, 2011

Summary of Representative Reed's Marcellus Fee Plan, June 28, 2011

Critical Points on Marcellus Shale Tax/Fee Plans, June 28, 2011

Drilling Fee Bills Fail to Address Pressing State Needs, June 27, 2011

A Turn for the Worse: Sen. Scarnati's Amended Marcellus Shale Fee Plan, June 20, 2011

Comparing Rep. Quinn's Marcellus Drilling Fee to Other Plans, June 15, 2011

Budget Analysis: House Republican Proposed 2011-12 Budget, May 13, 2011

Comparison of Legislative Proposals for a Marcellus Shale Drilling Tax, May 12, 2011

Voter Mandates Costly to Taxpayers, May 10, 2011

Department of Revenue Analysis Goes Well Beyond Taxes Paid by Drillers, May 3, 2011

Representation without Taxation: How Natural Gas Producers Escape Taxes in Pennsylvania, April 25, 2011

Tax Day Resources: A Fresh Perspective on How We Think About Taxes, April 15, 2011

Fact Check: West Virginia Led the Nation in New Gas Wells in 2010, April 11, 2011

Budget Analysis: Governor’s Proposed 2011-12 Budget, March 8, 2011

Principles for a Better Budget, March 3, 2011

February Fiscal Facts, February 2011

2010-11 Budget Season

Final 2010-11 State Budget Analyses

Details on $212 Million in 2010-11 Budget Cuts, September 1, 2010

Missed Opportunities: An Analysis of 2010-11 Budget, July 8, 2010

Other Budget Analysis and Research

What Does the Tax Foundation Business Climate Index Really Tell Us?, October 29, 2010

A Hundred Million Dollars Lost to Legislative Inaction on Drilling Tax, October 21, 2010

Plan Would Mark Significant Compromise on Severance Tax, October 12, 2010

Comparison of House, Senate Severance Tax Plans, October 12, 2010

Fact Check on Severance Taxes and Marcellus Shale, October 6, 2010

How to Structure a Severance Tax that is Fair to Pennsylvanians, August 30, 2010

What Does Federal FMAP Funding Mean for Pennsylvanians? July 8, 2010

Unintended Consequences: Proposed Tax Breaks for Natural Gas Industry Are Bad Deal for Pennsylvanians, June 24, 2010

Time to Close the Loopholes
A series examining special tax preferences in Pennsylvania

The Delaware Loophole

Sales Tax Vendor Discount

Cigars and Smokeless Tobacco

Just the Facts on Combined Reporting, May 26, 2010

PBPC Responds to Gas Industry-Financed Report on Marcellus Shale's Economic Impact, May 25, 2010

House Bill 2435 Will Close Tax Loopholes, While Preserving Critical Services, May 11, 2010

Closing Pennsylvania’s Tobacco Loophole: Tobacco Products Tax Will Save Lives, Preserve Jobs, May 7, 2010

Fair Compensation for Pennsylvanians: Understanding the Natural Gas Severance Tax, May 7, 2010

Ensuring All Corporations Pay Their Fair Share: Closing Loopholes in Pennsylvania’s Antiquated Corporate Tax System, May 7, 2010

A Tax Windfall Whose Time Has Passed: Pennsylvania’s Sales Tax Vendor Discount Program, May 7, 2010

Budget Points: Last One to the Party - Pennsylvania's Proposed Other Tobacco Products Tax, May 3, 2010

Budget Points: Taking a Balanced Approach to Meet Pennsylvanians’ Needs, April 5, 2010

Budget Points: Stimulus Transition Fund Reduces Future Deficits, Preserves Education and Health Care, March 9, 2010

Analysis of Proposed 2010-11 Budget, February 9, 2010

2009-10 Budget Season

Final 2009-10 State Budget Analyses

Analysis of Enacted 2009-10 State Budget, November 6, 2009

Overview of $27.8 Billion 2009-10 State Budget, October 9, 2009

Other Budget Analysis and Research

Who Pays? A Distributional Analysis of Tax Systems in All 50 States, November 18, 2009 (in partnership with the Institute on Taxation and Economic Policy)

Reality Check: Natural Gas Industry Report Falsely Claims Sky Will Fall if Severance Tax Enacted, October 2, 2009

A Look at Sales Taxation of Cultural Events Across the U.S., September 28, 2009

Modernizing the Sales Tax to Match Today's Economy, September 16, 2009

Comparing Three-Caucus Budget Agreement to Other Budget Proposals, September 16, 2009

Compromise Budget Proposal Much Like Senate Plan, September 8, 2009

Options for Raising Revenue to Avoid Service Cuts, August 31, 2009

Winners and Losers Under Single Sales Factor, August 10, 2009

A Look at the Governor's Bridge Budget, August 7, 2009

Single Sales Factor Creates Windfall for Few, Worsens State Deficit, August 5, 2009

Income Tax Reform in Pennsylania, July 23, 2009

Income or Sales Tax: Which Is the Better Option? July 22, 2009

Expanded Tax Forgiveness Would Soften Impact of PIT Increase, July 21, 2009

Comparing the Budget Proposals: Governor’s Plan, HB 1416 & Civera Amendment, July 16, 2009

Shared Costs, Shared Resources: State Distribution of Severance Tax Revenues, June 15, 2009

Senate Budget Calls For Deep, Sweeping Cuts, May 11, 2009

Responsible Growth: Protecting the Public Interest with a Natural Gas Severance Tax, April 2009

Responsible Growth: Four-page Report Summary, April 2009

Modernizing an Antiquated Tax System: Understanding the Severance Tax, February 2009

Ensuring All Corporations Pay Their Fair Share: Closing Loopholes in Pennsylvania's Corporate Tax System, February 2009

A Tax Windfall Whose Times Has Passed: Understanding Pennsylvania's Sales Tax Vendor Discount Program, February 2009

Analysis of 2009-10 State Budget, February 4, 2009

Just the Facts: Pennsylvania Spending, February 2009

Just the Facts: Pennsylvania Taxes, February 2009

Just the Facts: Tax Fairness, February 2009

Just the Facts: Pennsylvania Debt, February 2009

2008 and Earlier: Budget and Tax Research

Why Pennsylvania Should Adopt Combined Reporting, June 2007

Gross Profits: Why Pennsylvania Should Enact an Oil Company Gross Profits Tax, May 2007

Pennsylvania State Spending in Perspective, Budget Increase Ranks 33rd in Nation, July 2007

123 What Are We Fighting For, July 2007

The Budget End Game, Revenue Options to Fund Priorities, July 2007

Transportation Funding Options, June 2007

State Spending Claims Overheated, September 2006


State Revenue Tracker

Revenue Shortfall for Fiscal Year Not Likely to be as Dire as Administration Predictions
(Fiscal Year Shortfall: -$386,886,000), April 6, 2012

Revenue Analysis: 2010-2011 (Fiscal Year Surplus: $785,485,000), July 5, 2011

Revenue Analysis for 2009-2010 (Fiscal Year Shortfall: -$1,176,418,000), July 1, 2010

Revenue Analysis for 2008-2009 (Fiscal Year Shortfall: -$3,254,565,000), July 2, 2009


Auditor General's DPW Audits

Auditor General’s Report on Medical Assistance Program Was Flawed and Misleading, January 2011 (Community Legal Services of Philadelphia)

Special Allowances Are Needed So Parents Can Leave Welfare for Work: DPW Regulations Have Already Fixed Problems Identified in Wagner Audit, February 2011 (Community Justice Project and Community Legal Services of Philadelphia)

DPW’s Revised Special Allowance for Supportive Services: Regulations Address the Concerns Raised in Auditor General Wagner’s August 2009 Audit

DPW Has Already Addressed LIHEAP Concerns, December 2009 (Community Legal Services of Philadelphia)

Caseloads Have Increased While County Assistance Office (CAO) Staffing Has Declined, PBPC Analysis


TABOR

Overview of Pending TABOR Legislation

The Facts about the Impact of Spending Caps on Pennsylvania

TABOR Would Have Cut State Spending By Nearly One Quarter in 2005

Leaving Pennsylvania Behind: Locking in Cuts in State Spending Would Jeopardize Pennsylvania's Future


Health Care Policy

Bills Weaken PA Oversight of Health Insurance Rate Increases, December 6, 2011

Falling Through the Cracks: Six Months After the End of adultBasic, September 1, 2011

Pennsylvania Continues to Lead Nation in Lost Employer Health Coverage, November 16, 2010

Blues’ Six-Month Extension on adultBasic Funding a Delay Tactic, Not a Solution, July 29, 2010

AdultBasic Sings the Blues, July 28, 2010

Some Quick Facts on High-Risk Pools, April 2, 2010

The Benefits of Health Reform by Pennsylvania Congressional District, March 19, 2010

adultBasic Premium Increases Will Make Insurance Unaffordable, January 14, 2010

'Uninsured Pennsylvanians' Features Personal Stories of Pennsylvania's Uninsured, December 8, 2009

Pennsylvanians Lose Employment-Based Health Care Faster Than the Nation, October 29, 2009

How Will Health Reform Help Pennsylvania?, October 13, 2009

Cost of Insurance Rising Five Times Faster Than Incomes in Pennsylvania, August 31, 2009

Pennsylvania Second Only to Michigan in Loss of Employer-Based Health Insurance, October 2008

An Analysis of the Prescription for Pennsylvania, February 2007

High Health Care Costs Threaten Security of Pennsylvania Families


Poverty Reports

Poverty Rises Sharply in PA and the Nation, September 27, 2011

Study Finds Recovery Act Keeping Pennsylvanians Out of Poverty in Recession, December 17, 2010

Lifting Some Boats: Pennsylvanians Make Little Progress Despite Economic Expansion, September 2008

A Hand Up: An EIC Will Help Working Families, January 2008

Understanding Welfare Spending in Pennsylvania


Census Data: Income, Poverty & Health Care

Tables: Pa. Metro and County Data on Poverty and Uninsured Rates (Pennsylvania and Larger Counties, Municipalities, and Metro Regions), September 26, 2011

Census Data: For Record Number of Americans, Recession Is Far From Over (U.S. and Pennsylvania), September 13, 2011

Fact Sheet: Census Bureau's 2009 American Community Survey: Poverty, Income & Health Insurance Data (Pennsylvania and Larger Counties, Municipalities, and Metro Regions), October 5, 2010

Fact Sheet: Census Bureau's 2009 Current Population Survey: Poverty, Income & Health Insurance Data
(U.S and Pennsylvania), September 17, 2010

Pennsylvanians Lose Employment-Based Health Care Faster Than the Nation, October 29, 2009

Higher Uninsured Rates in Smaller Cities, Rural Pa., September 24, 2009

The Facts: Income, Poverty, and Health Insurance in the U.S. and Pennsylvania, 2008, September 10, 2009

Employer-Based Health Coverage Weakening in Pennsylvania, September 10, 2009

Pennsylvania Second Only to Michigan in Loss of Employer-Based Health Insurance, October 2008


Federal Budget and Taxes

What Does Federal FMAP Funding Mean for Pennsylvanians? July 8, 2010

This Tax Day, Nearly All Working Pennsylvanians Are Paying Less, April 15, 2010

Proceed with Caution: Tax Freedom Day Overstates Taxes Most Americans Pay, March 31, 2010

Cap on charitable deductions will impact top 1% of U.S. Households
, March 3, 2009

Economic Stimulus Package Should Aid Struggling Families
, States, January 15, 2009


Public Testimony

Testimony of Sharon Ward on Pennsylvania's Inheritance Tax before the House Finance Committee, October 17, 2011 (State Tax Policy)

Testimony of Michael Wood on Marcellus Shale Fee before the Marcellus Municipal Co-op, a bipartisan group of township and borough officials convened by Rep. Jesse White, August 24, 2011 (State Budget and Tax Policy)

Testimony of Michael Wood on Marcellus Shale Advisory Commission Report before the House Democratic Policy Committee, July 27, 2011 (State Budget and Tax Policy)

Testimony of Michael Wood on State Budget Cuts before the House Democratic Policy Committee, July 13, 2011 (State Budget)

Testimony of Sharon Ward on Tobacco Settlement Fund and adultBasic before Auditor General Jack Wagner, May 11, 2011 (State Budget and Health Care Policy)

Testimony of Sharon Ward on Streamlining the Costs of Government before the Senate Intergovernmental Operations Committee, March 15, 2011 (State Budget Policy)

Testimony of Michael Wood on Natural Gas Drilling Tax before the House Democratic Policy Committee, February 23, 2011 (State Budget and Tax Policy)

Testimony by Sharon Ward on Combined Reporting before the Senate Finance Committee, May 26, 2010 (State Budget and Tax Policy)

Testimony by Sharon Ward on adultBasic Funding (HB2455) before the House Insurance Committee, May 4, 2010 (Health Care)

Testimony by Sharon Ward on Proposed Legislative Fiscal Office before the House and Senate Finance Committees, February 3, 2010 (State Budget)

Testimony by Michael Wood on Combined Reporting before the House Majority Policy Committee, January 20, 2010 (State Tax Policy)

Testimony by Sharon Ward on Senate Bill 850 (Budget Bill) before the House Appropriations Committee, May 21, 2009 (State Budget)

Testimony by Michael Wood on Severance Tax before the House Appropriations Committee, Subcommittee on Fiscal Policy, April 2009 (State Tax Policy)

Testimony by Michael Wood on State Budget before the Senate Appropriations Committee, March 2007 (State Budget)

Testimony by Sharon Ward on TABOR before the Senate Majority Policy Committee, April 2007 (TABOR)