Moving toward tax reform in Indiana : an honors thesis (HONRS 499)

Abstract

The purpose of this paper is to provide a comprehensive exposition of the issues related to current efforts to reform the Indiana tax structure. This paper contains no new findings; rather it attempts to facilitate a cohesive understanding of existing research and present the multiple considerations that establish the context for tax reform. To understand this context, it is necessary to take into account the history of tax reform in Indiana, academic evaluations of the existing tax system, and the current political and policy environment of tax reform, namely the efforts of the Citizens Commission on Taxes and the intractability of property tax issues. It concludes by framing the issues of the 1999 session of the Indiana General Assembly.