What forces or factors seem to inhibit the development of more effective tax policies?

State and Local Government Dr. Timothy Kersey
Written Assignment #2 Tax Policies
In this world nothing can be said to be certain, except death and taxes.
–Benjamin Franklin, 1789
While the existence of taxes may be certain, the kinds of taxes that citizens of states will pay are not.
Ever-changing economic conditions and citizen demands place continuous pressure on state leaders to
develop effective tax systems, but not all states are up to the task. For this written assignment, you will
compare the tax systems of two states and assess their overall effectiveness.
To complete this paper assignment, you must do the following:
1. Select two states. (Georgia is not a valid choice)
2. Identify the main components of the tax system for these two states.
a. What kinds of major taxes (property, sales, corporate income, personal income) exist in
the state?
b. Do any kinds of miscellaneous taxes and/or user fees exist in the state?
3. Discuss perceptions of the tax system within each state. Locate and draw upon at least two
suitable sources for each state to consider the following questions:
a. Is the tax system considered to be reasonable or burdensome?
b. Is the tax system considered equitable or unfair?
c. Have major changes to the tax system been proposed or considered recently?
d. Is the tax system considered effective for meeting the states revenue needs?
e. What forces or factors seem to inhibit the development of more effective tax policies?
4. Drawing on concepts from Chapters 13+14, provide your own assessment of the tax systems in
these states. Which of these states seems to have a better tax system, and why?
Formatting and Submission Guidelines
Your paper should be at least 1500 words in length and double spaced with appropriate sized
fonts and margins.
Citations must be formatted based on APA, MLA, or Chicago style guidelines.
Your paper must be submitted via the dropbox system in D2L. Your paper must be submitted in
one of the following file formats: .odt, .doc, .rtf, .pdf
Your paper must be submitted by 11:00pm on Sunday, 03/27.
Late papers will receive a 5% penalty per calendar date past due, and no papers will be accepted
more than seven days past due.
All papers will be screened through plagiarism detection software in D2L.