For a number of years, the Pennsylvania Budget and Policy Center has been proposing a replacement for Pennsylvania’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 and are 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 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 Pennsylvania Constitution. PBPC asked a noted Philadelphia 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 his 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.