Final Report of the Pennsylvania Tax Commission

This report represents the recommendations of the Pennsylvania Tax Commission which was created by Governor Thornburgh on October 18, 1979. The charge to the Commission was to review the entire structure of state and local taxes in the Commonwealth and make a comprehensive assessment of the tax system. This in turn led to recommendations to improve the equity and economic neutrality of the system. This was to be and has been done within a framework of overall taxation which would keep the burden of state and local taxes, expressed as a percentage of personal income in the state, at the same level as current law. In addition, the Report contains recommendations and analysis which relate to a number of specific areas with the Governor asked the Commission to investigate: the administration of the local property tax and its use to finance public education, the impact of taxation on economic development and job creation, and the impact of taxation on local communities and on the state's transportation and energy problems.