Rights and Access Note
This Item is protected by copyright and/or related rights. You are free to use this Item in any way that is permitted by the copyright and related rights legislation that applies to your use. In addition, no permission is required from the rights-holder(s) for non-commercial uses. For other uses, you need to obtain permission from the rights-holder(s). For more information, contact Special Collections.
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with the goal of clarifying the characteristics of LD 1495, the tax reform package that will be either upheld or repealed in June: 1) the features of “good” state tax systems; 2) the characteristics and limitations of Maine’s current tax system, and 3) the features, changes and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.
publisher's version of the published document