2003

Tax Options for Arkansas: Funding Education After the Lake View Case

The purpose of this study is to analyze the implications of the Lake View case for the future of financing public education in Arkansas. The study has three broad goals: First, the report provides a detailed menu of revenue- raising...

Options for Income Tax Simplification in Iowa

Simplicity is generally seen as a virtue in tax systems. The National Council of State Legislatures argues that a properly functioning tax system should “facilitate taxpayer compliance by avoiding a maze of taxes, forms and filing requirements.”1 Iowa Governor Tom...

The Impact of Imposing a "Flat Tax" on Missouri Personal Income

The Missouri personal income tax currently applies a graduated rate structure with tax rates ranging from 1.5 percent to 6 percent of income. This rate structure is applied to a tax base that starts with federal adjusted gross income, but...

Who Pays? A Distributional Analysis of the Tax Systems of All 50 States [2003 Edition]

State governments are facing a profound fiscal crisis. In the past year, states have grappled with mounting budgetary shortfalls, as tax revenues have slumped while spending pressures have continued to grow—and these problems will probably get even worse in the...