This brief­ examines the soundness of tax systems with an emphasis on Indiana. ­Issues include simplicity of the tax system, stability of tax revenues, and neutrality of tax collection.

Prepared for the­ 2014 Indiana Tax Competitiveness and Simplification Conference, held June 24, 2014, in Indianapolis, Indiana. Conference coverage (including agenda, presentation links & videos, etc): http://www.in.gov/dor/5119.htm