The fiscal 2016 budget shortfall has been inevitable since at least fiscal 2010.
Rational tax reform would not increase taxes for most Alabamians. Low- and middle-income Alabamians pay more than twice as much of their income in overall state and local taxes as do those with the highest incomes, according to a study by the Institute on Taxation and Economic Policy.
The bottom fifth of Alabamians pay 10.2 percent of their income in state and local taxes, while the middle fifth pay 9.5 percent. The top 1 percent of earners pay 4 percent of their income in state and local taxes.