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Articles 1 - 3 of 3
Full-Text Articles in Taxation-State and Local
The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty
The Strange Case Of The Seven Assessors, Janet Howard, Shaun Rafferty
New England Journal of Public Policy
New Orleans was, before Katrina, the only parish (county) in Louisiana to have multiple assessors. There were seven. Each of them had his or her own district, and collectively they formed the Board of Assessors. The strange structure was the vestige of times past, with no rhyme or reason in modern times.
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
Tax To Grind: Unequal Personal Income Taxation Of Massachusetts Single-Parent Families And Options For Reform, Randy Albelda
New England Journal of Public Policy
While Massachusetts households headed by single parents have, on average, less income than other types of families, they are subject to the same effective income tax rate as the population as a whole. Consequently, such head-of-household families are victims of inequitable tax treatment in two ways. First, their current personal exemptions result in a higher tax burden on these families than on families of the same size and income who file joint income tax returns. Second, head-of-household families, defined as single filers, must apply a lower no-tax threshold than joint filers, even though the former are also composed of two …
Managing Change: Reflections On Innovation In The Public Sector, Ira A. Jackson, Jane P. O'Hern
Managing Change: Reflections On Innovation In The Public Sector, Ira A. Jackson, Jane P. O'Hern
New England Journal of Public Policy
In January 1983, when Governor Michael S. Dukakis appointed Ira Jackson as commissioner of revenue, the Commonwealth of Massachusetts was facing an estimated $300 million deficit. The state was also suffering from a severe loss of public confidence in the integrity of its tax administration. His first and most urgent priority being the restoration of that confidence, Commissioner Jackson implemented a three-part strategy to improve voluntary compliance with the tax laws: raising the stakes for evaders, treating honest taxpayers as customers rather than victims, and changing public attitudes about tax evasion. Productivity gains and innovative procedures at the Department of …