An Evaluation of Utah's Tax System and a Comparison of Eight Intermountain Western States

Executive Summary
by Janis Dubno, MBA and Levi Pace, MBA, CPPA Research Associates

How well does Utah's tax system perform according to sound tax policy principles? Where does Utah rank among the Intermountain Western states? This report evaluates Utah's tax system and provides a comparison of eight Intermountain Western states according to fundamentally sound tax policy principles. Tax policy experts often state that broad tax bases and low tax rates are the pillars of sound policy. The study illustrates the wisdom of this idea and shows how a broad tax base, low uniform rates, and a few other crucial provisions, produce the top performances in tax policy in the Intermountain West.
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