For a number of years the Pennsylvania Budget and Policy Center has been proposing a replacement for Pennsylvanian’s Personal Income Tax, which we call the Fair Share Tax. This plan is one of a number of ideas–that include corporate tax reform and a natural gas severance tax–designed to reverse the horrible inequities in our tax system that result in families with low- and middle-incomes paying taxes to state and local governments at about twice the rate that rate of families in the top 1% of incomes.
One of the questions raised about the Fair Share Tax is whether it meets the uniformity clause of the PA Constitution. PBPC asked a noted Philadlephia lawyer with expertise in tax matters to do a thorough review of case law and other taxes in the state to answer that question.
This is is answer, in the form of a legal brief. It shows that, on many grounds, the Fair Share Tax Proposal clearly meets the standard set by the uniformity clause.