Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 6 of 6
Full-Text Articles in Law
A Critical Exegesis Of Maine's Creaky Tax Code, Peter Mills
A Critical Exegesis Of Maine's Creaky Tax Code, Peter Mills
Maine Policy Review
In this provocative and thorough examination of Maine's tax code, Peter Mills provides a candid assessment of what is wrong with the state’s current system. Focusing on the revenue side of state government, Mills begins by pointing out that Maine does not have a cohesive tax code per se, but a hodgepodge of provisions and exemptions that in totality place the primary burden for supporting state government on the labor and consumption of Maine's individual citizens. Mills offers his own perspective on fixing the troubled tax code, and suggests some solutions such as reducing the sales tax rate and eliminating …
A Municipal Retrospective On Comprehensive Tax Reform, Christopher G. Lockwood
A Municipal Retrospective On Comprehensive Tax Reform, Christopher G. Lockwood
Maine Policy Review
No abstract provided.
Maine's Tax Structure—Tax Reform Or Government Reform And Economic Development?, Rick Douglas
Maine's Tax Structure—Tax Reform Or Government Reform And Economic Development?, Rick Douglas
Maine Policy Review
No abstract provided.
Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?, Christopher St. John
Whose Tax Burden? Whose Tax Fairness? And Whose Tax Reform?, Christopher St. John
Maine Policy Review
Current efforts to reform Maine’s tax system represent no new business, according to Christopher "Kit" St. John. In this second article in this issue about tax reform, St. John suggests the need to re-examine reform principles in Maine and, more particularly, reassess conventional wisdom that professes a relationship between tax reform and economic competitiveness. He examines recent reform proposals and offers a path forward, one based on relieving tax burden while maintaining tax fairness, especially for low income citizens of Maine.
Tax Commentary: A Legislative Perspective, Steven Rowe
Tax Commentary: A Legislative Perspective, Steven Rowe
Maine Policy Review
No abstract provided.
Tax Revenue Targeting As The Anchor For Tax Reform, Evan Richert
Tax Revenue Targeting As The Anchor For Tax Reform, Evan Richert
Maine Policy Review
No abstract provided.