Local Option Income Taxes in Indiana

Source: Dagney Faulk, Kevin Kuhlman, Hikoyat Salimova, Srikant Devaraj, Policy Brief, Ball State University, Center for Business and Economic Research, March 2011

With the implementation of property tax caps, local governments in Indiana are considering options other than property taxes for increasing local revenue. This brief discusses the use of local option income taxes to increase local revenue and their role in local government.

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