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Articles 1 - 13 of 13
Full-Text Articles in Taxation-State and Local
Taking Charge Of Maine’S Fiscal Fortunes: Taxes Are Only One Piece Of The Puzzle, Josephine M. Laplante
Taking Charge Of Maine’S Fiscal Fortunes: Taxes Are Only One Piece Of The Puzzle, Josephine M. Laplante
Maine Policy Review
Are Maine’s taxes too high? This question and others continue to plague policymakers and citizens throughout Maine. This article provides the first of two perspectives on how to achieve meaningful tax reform. Josephine LaPlante suggests taking the long view, evaluating carefully the state’s tax structure and the impacts of any tax reforms. She presents a comprehensive framework for considering such changes and argues that taking charge of Maine’s fiscal house includes not only tax reform but also a reassessment of how the state provides public services to meet the needs and preferences of its citizens.
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.
The Power To Tax; The Need To Provide, Dennis King
The Power To Tax; The Need To Provide, Dennis King
Maine Policy Review
Pointing to the vital role nonprofit organizations fill in providing services for those in need, Dennis King in the Margaret Chase Smith Essay suggests carefully considering the trend toward taxation of this sector, and weigh it against alternative, revenue-generating strategies that reinforce rather than strain the relationship between government and nonprofit charities.
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.
A Property Tax Cap For Maine? Roots Of Voter Discontent And Likely Impacts, Josephne Laplante
A Property Tax Cap For Maine? Roots Of Voter Discontent And Likely Impacts, Josephne Laplante
Maine Policy Review
In Maine, as in many other states, there is evidence of a growing sentiment to cap the property tax. Josephine LaPlante tackles this issue head on. Following a brief review of property tax limitation efforts in Maine and elsewhere, she provides an analysis of the impacts a property tax cap would have on the state.
Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany
Tax Policy And Economic Development: A Roundtable Assessment, Christopher St. John, Alan P. Brigham, Charles Colgan, Brian H. Mahany
Maine Policy Review
Economic development continues to be a top policy issue for the state of Maine. Within the broad topic of economic development is the issue of tax policy, and the state continues to experiment with changes in traditional taxes, such as sales and income, as well as with newer approaches, such as Employment Tax Increment Financing. What works and what does not work? Can the state afford the potential loss of revenues associated with tax incentives? Who wins and who loses from these policies? To answer these questions, Maine Policy Review convened a panel of experts to review Maine’s record. Two …
Overhauling Maine's Tax System, Paula Valente
Overhauling Maine's Tax System, Paula Valente
Maine Policy Review
No abstract provided.
Capping Maine’S Income Tax: Neglected Issues And Dimensions, Josephine M. Laplante
Capping Maine’S Income Tax: Neglected Issues And Dimensions, Josephine M. Laplante
Maine Policy Review
Economist Josephine LaPlante’s commentary discusses Maine’s new income tax cap.
Environmental Use Taxes?, Ralph Townsend