Browse IGPA Reports by Subject "income"

  • How often do graduated and flat rate states change their tax rates? 
    Merriman, David F. (Institute of Government & Public Affairs, 2020-11-05)
    In November 2020, Illinois voters will consider an amendment that would strike the following two sentences from the Illinois constitution. “A tax on or measured by income shall be at a non-graduated rate. At any one time ...

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  • A Permit Trading Program for Carbon Dioxide 
    Fullerton, Don; Karney, Daniel (Institute of Government & Public Affairs, 2014-02-18)
    According to the dictum “tax waste, not work," Illinois could avoid some increase to the personal income tax on productive labor efforts by instead taxing pollution emissions that contribute to climate change. This short ...

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  • Revenue Implications of Alternative Personal Income Tax Structures in Illinois 
    Merriman, David F.; Kriz, Kenneth; Byrnes, Patricia; Cassidy, Glen (Institute of Government & Public Affairs, 2019-05-07)
    This report provides background information and evidence-based answers in response to questions posed by an Illinois legislator. The questions are: (1) Can you describe the income distribution in Illinois and how this has ...

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