This paper discussed three major issues, with the goal of clarifying the characteristics of LD 1495, the tax reform package that will be either upheld or repealed in June: 1) the features of “good” state tax systems; 2) the characteristics and limitations of Maine’s current tax system, and 3) the features, changes and implications of the new law. Finally, a range of taxation policy recommendations were discussed.
University of Maine, "Who Pays and Who Benefits: 21st Century Tax Reform for Maine" (2010). General University of Maine Publications. 703.
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