Achieving Adequacy: Tax Options for New York, released in April of 2005, offers citizens, activists and policymakers a detailed primer on New York's tax system. The report assesses the state's personal and corporate income taxes, property taxes, and sales and excise taxes, with an eye toward evaluating options for revenue-raising tax reform that may help lawmakers comply with the New York Court of Appeals' June 2003 decision requiring the state to raise additional revenues for education.
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Press Release
Complete Report
Executive Summary
Summary of Findings
Chapter 1: Basic Principles of Tax and Education Policy
Chapter 2: Why School Funding Reform is Necessary
Chapter 3: An Overview of the New York Tax System
Chapter 4: The New York Personal Income Tax
Chapter 5: The New York Corporate Income Tax
Chapter 6: New York Sales and Excise Taxes
Chapter 7: New York Property Taxes
Chapter 8: Other Importnat Revenue Sources
Chapter 9: Options for Increasing Education Funding
Chapter 10: The Economic Impact of Achieving Adequacy
Chapter 11: Building Support for Tax Reform
Chapter 12: Conclusion
Appendix A: Detailed Distributional Estimates
Appendix B: Methodology