Noting that a state's tax policies have direct impact on a family's ability to feed, clothe, house, educate, and care for its children, this report presents an overview of taxes in the state of Pennsylvania. The report is presented in five sections. Section 1 presents the argument that it is necessary to understand the rule driving the revenue…

A description and analysis of two failed local finance reform efforts in Pennsylvania between 1987 and 1989--a blue ribbon tax reform commission and a state constitutional amendment--are presented in this report. Constraints imposed during the reform design stage and two political "tar pits"--household/business proportion of local taxes,…