Who We Are

The Center for Tax and Budget Accountability is a bi-partisan 501(c)3 research and advocacy think tank that promotes fair, efficient and progressive tax, spending and economic policies.

New Publications

An Update: An Analysis of the Tax Exemptions Granted to Non-Profit Hospitals in Chicago and the Metro Area and the Charity Care Provided in Return

Executive Summary and Charts

Press Release

April 2009

Analysis of the Fiscal Year 2010 Governors Proposed Budget

March 2009

Click here for information from CTBA's March 30th Symposium

Moving Forward: To Counter the Current Recession, Illinois State Government Should Maintain or Enhance Spending—Even if it Means Progressive Tax Increases—Rather Than Cut its Budget

March 2009

State of Working Illinois 2008

Executive Summary

December 2008

CTBA working in partnership with Northern Illinois University publishes annually the State of Working Illinois.  The report is one of the most detailed state analyses ever conducted on the Illinois economy.  The report tracks the effects of national and global economic trends on working families throughout the state and provides a wealth of information on jobs, income, and unemployment for each county in the state.  The report also identifies industrial sectors and occupational growth by sector, employment, education and income changes in each region. 

With over 800 tables and charts, The State of Working Illinois is the comprehensive reference on the Illinois workforce.  Visit the StateOfWorkingIllinois.org website for every table and figure that appears in the printed book.

Money Matters: How the Illinois School Funding System Creates Significant Educational Inequities that Impact Most Students in the State

View the Presentation

September 2008

Citizen's Guide to the Illinois Budget & Tax System

A Primer on the Illinois Fiscal System & State Budget Pressures

January 2008

Citizen's Guide to the Illinois Budget and Tax System reviews the technical elements of the Illinois budget and tax system.  It provides in-depth analysis of historical spending and revenue trends, major budget pressures, deficit spending, bonds and debt, pensions and how the state shares revenue with local governments. 

With almost 50 tables and charts, the Citizen's Guide details the budget process, revenue system and challenges the state faces in clear terms.

Cook County's Revenue System is Structurally Unable to Support the Public Services it Provides

Executive Summary

September 2007

The report analyzes the basic public services Cook County provides and the revenue sources that fund them.  The report also examines the Cook County fiscal system to determine whether it has the ability to fund and sustain the level of public services it currently provides.

Quick Links to Resources

Fact Sheet on the four principles of good fiscal policy

Issue Brief on the Illinois Structural Deficit

Issue Brief:  Tax Fairness in Illinois

CTBA Presentation on the IL Economy and How it Relates to Education Funding

Illinois Fiscal System Basics

Why is the expanding the sales tax base so crucial to comprehensive tax and school funding reform? View a fact sheet on the sales tax expansion.

Recent Publications

How Public Long-Term Care Services for Older Adults are Funded in Illinois: A "Map" of the Current Financing Structure

The Finance Workgroup of the Illinois Older Adult Services Advisory Committee, of which CTBA is a part, releases a primer on how Illinois finances long-term care for older adults.

June 2007

The Illinois Public Pension Funding Crisis: Is Moving from the Current Defined Benefit System to a Defined Contribution System an Option that Makes Sense?

May 2007

Private Sector Job Trends and The Illinois Structural Deficit:

What Illinois’ Changing Economy Means For The Demand For Public Services and The State’s Fiscal Capacity to Fund Them

January 2007

An analysis of the state's fiscal system finds that Illinois’ state deficit will increase to more than $6 Billion over the next five years, without adding or expanding any programs.   This deficit increase is the result of a tax system that does not generate enough revenue to continue funding the current level of public services into the future, adjusting solely for inflation and population growth.  This fiscal mismatch is called a “structural deficit”.

In addition to an unsustainable state revenue system, the study also found that increasing the number of high paying jobs in the state will not solve the problem. This limited impact of high paying jobs on the state’s ability to generate revenue is a direct result of the longstanding structural flaws in the state fiscal system that severely limit Illinois' ability to generate revenue that responds adequately to economic growth.

Illinois Pension Funding Problem:  Why it Matters

Executive Summary

November 2006

An analysis of the five Illinois retirement systems finds that the state's worst-in-the-nation unfunded pension liability has grown by more than $7 billion in just the last two years.  Lawmakers must act now to pay down the debt or its impact on the state budget will soon affect everything from education and health care to the state's bond rating and its ability to pursue capital improvement projects.

Illinois’ Medicaid Program: Financing Challenges in the Face of Federal Medicaid Cuts and a Flawed State Fiscal System

September 2006

An analysis of the role “intergovernmental transfers” and the “upper payment limit” play in financing Illinois’ Medicaid program. These financing mechanisms are critical to funding health care for poor and low-income individuals throughout the state.

An Analysis of the Tax Exemptions Granted to Cook County Non-Profit Hospitals and the Charity Care Provided in Return

May 2006

CTBA is pleased to announce the release of a study comparing the value of the tax breaks received by Cook County non-profit hospitals to the charity care they provide in return.

Learn More About Comprehensive Fiscal Reform

Visit our SB 750 Page