LRB-1347/1
JJL:skg:km
1995 - 1996 LEGISLATURE
January 13, 1995 - Introduced by Representatives Bell, Riley, Carpenter,
Baldwin, R. Young, Bock, Robson, Baldus, Notestein, Plombon, Wirch,
Hanson, Hasenohrl and
Musser, cosponsored by Senators Clausing, Burke,
Moen, Chvala, Andrea and Wineke. Referred to Committee on Ways and
Means.
AB12,1,1
1An Act ...; relating to: requiring a tax burden study.
Analysis by the Legislative Reference Bureau
This bill requires the department of revenue and the legislative fiscal bureau
to perform a tax burden study in order to determine the incidence and progressivity
of Wisconsin's state and local taxes.
For further information see the state fiscal estimate, which will be printed as
an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
AB12, s. 1
2Section
1.
Nonstatutory provisions; revenue and legislative fiscal
bureau.
AB12,2,3
3(1)
Tax burden study. The department of revenue and the legislative fiscal
4bureau shall perform a tax burden study. As part of that study they shall analyze
5Wisconsin state and local taxes, including but not limited to the income and franchise
6taxes, the state and county sales taxes and the property tax; establish a data base
7and a model in order to estimate the incidence and progressivity of this state's taxes;
8and establish a model that can be used to analyze the effects of proposed law changes,
9including the expansion of the sales tax base, on the incidence and progressivity of
10this state's taxes. The department of revenue may purchase services under a
1contract for work on the study. On or before January 1, 1996, the department and
2the bureau shall report the results of the study to the legislature in the manner
3provided under section 13.172 (2) of the statutes.
