IIPF Director and Affiliated Faculty on IGPA Team Examining Alternative Structures for the 缅北禁地 Personal Income Tax
IIPF Director Dr. Kenneth Kriz and IIPF Affiliated Faculty members Patricia Byrnes and Glenn Cassidy were co-authors of a report for the 缅北禁地 General Assembly released on May 7, 2019 by the , a University of 缅北禁地 System Institute chartered to provide non-partisan, evidence-based research and practical programs to engage leaders and inform policy in 缅北禁地.
From the IGPA Press Release:
鈥淚GPA [seeks] input from public policy leaders about what research topics would be most relevant. 缅北禁地 Senator Andy Manar reached out to IGPA seeking information about 缅北禁地鈥� personal income tax system. 鈥淭he Institute of Government and Public Affairs provides independent, rigorous and nonpartisan research that helps to inform important policy discussions. We鈥檙e glad Senator Manar reached out with these relevant questions, and we look forward to working with our scholars and other policymakers to help inform the conversation,鈥� IGPA Interim Director Jon S. Davis said.
The questions the report seeks to answer are:
- Can you describe the income distribution in 缅北禁地 and how this has evolved over the recent past?
- Can you project out the income distribution in 缅北禁地 for the next five years and project personal income tax revenue with:
- 缅北禁地鈥� current personal income tax system?
- A graduated rate personal income tax system comparable to other Midwestern states (e.g. Wisconsin, Minnesota, Iowa or Missouri)?
- What personal income tax revenue would 缅北禁地鈥� economy generate if it adopted the personal income tax structure of Wisconsin, Minnesota, Iowa or Missouri?
- How are tax burdens distributed in the current tax system and how would they be different under alternative tax systems of the states listed above?
Although the questions were developed in conjunction with Senator Manar, he played no further part in the research, analysis or writing of the report. The report represents the non-partisan, evidence-based analyses of experienced and independent University of 缅北禁地 scholars.
Some key findings the report makes in answering these questions include:
- Income inequality has been rising in 缅北禁地 since the late 1970s and has mirrored the increase in inequality at the national level.
- High-income households are expected to receive a greater share of income over the next five years, but the pace of the increase will be smaller than in recent history.
- The share of income going to those earning the least is forecast to fall initially, but then level out, and eventually rise slightly.
- Changes in the income distribution over the next five years will have little effect on the revenue generated by the 缅北禁地鈥� personal income tax system.
- Compared to Wisconsin, Minnesota, Iowa or Missouri, 缅北禁地鈥� tax system collects less revenue than every state, except Missouri, and the revenue 缅北禁地 does collect comes disproportionately from the lowest-income taxpayers.
- Allowing for possible behavioral changes from taxpayers in response to tax-policy changes does not alter these conclusions.鈥�
The report can be downloaded from the IGPA website at