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State Study — Kansas Taxes: Who Pays?

          

2011-2013
Study of the League's Postion on State Finance

Materials provided for this site by Carol Jacobson, study chair, and Liz Post, the co-chair

Introduction

In Kansas, as in our nation today, taxes are a hot topic. We are in the midst of a financial crisis, the likes of which the country and our state hasn't seen since the Great Depression of 1930's. Revenue shortfalls threaten basic infrastructure and services at all levels of government.

At the League of Women Voters of Kansas (LWVK) 2011 Annual Meeting in Emporia Kansas, members of the League concluded that it is time to re-study the Position Statement on Kansas State Finance. This Position was last reviewed and adopted in 1993. The position statement is: The LWVK supports a broad-based state tax system that has diverse sources of revenue and is equitable, provides adequate revenue, and is effectively and economically administered.

Much has changed since 1993. Some tax experts believe the balance described in the 1993 position statement has been lost. Current proposed tax changes for our state include increased tax exemptions for business and corporations, and elimination of corporate and individual income taxes. In order to evaluate these proposals and make a meaningful contribution to the policy debate, we must educate ourselves on the current tax structure and the implications of proposed changes.

Educating Ourselves

In June 2011 at the LWVK State Convention in Emporia, the membership approved a two-year restudy of our position on State Finance. One of the study team's first actions was to post information on at www.lwvk.org under a link titled, "Kansas Taxes: Who Pays?" Data includes links to the Kansas State Constitution, studies and reports on Kansas' revenues, tax exemptions and credits.

The two-year restudy of our current State Finance position will conclude in December 2012. Until that time, the LWVK will operate under its current position. This position calls for a broad-based tax system that is fair, provides adequate revenue, and effectively administered.

Governor Brownback has now released to the public his recommendations to the Legislature for state taxes and the FY 2013 state budget. The Team encourages members to review our State Finance Position Statement and the documents under the link, "Kansas Taxes: Who Pays?"

The Following new items have been added at, "Kansas Taxes: Who Pays?"

  1. The Brownback Pro-Growth Plan: Making the State Income Tax Flatter, Fairer and Simpler
    Brownback Pro-Growth Tax Plan.pdf
  2. Kansas Speaks, Fort Hays University, Docking Institute for Public Policy, 2011
    http://www.fhsu.edu/uploadedFiles/executive/docking/Kansas%20Speaks%20Report%202011%281%29.pdf
  3. Ten Rules of Advocacy—10 Rules to Advocacy.pdf
  4. "Arkansas Chamber Tax Study has Lessons for Kansas"
    http://ksepc.org/2012/01/press-release-arkansas-chamber-tax-study-has-lessons-for-kansas/

Our study of tax policy will continue this year under the principles in our current State Finance position. We encourage LWVK members to consider legislative actions during the 2012 Legislative Session in light of our current position.

Carol Jacobson and Liz Post,
Co-chairs, Restudy State Finance Position

Note: To follow bills introduced and actions in this Legislative Session go to www.kslegislature.org. Click "Legislative News" in the blue box on the left side of the screen. This takes you to "Current Happenings." Scroll down to "Bills and Resolutions" to see those introduced, their numbers and titles. Click the title to see the bill's contents and history. The link "Calendars" in the dark blue bar at the top of the page takes you to House or Senate daily actions, including committees to which bills have been referred.

Much has been written about various state tax structures that are designed to achieve certain goals, for example, job creation, stimulation of particular industries, stimulating population growth, and so on. To begin our self-study process, the Tax Study Team is posting web page links to information for Team review, and for LWVK members and members of the public who wish to follow the study process. The documents presented here are not an exhaustive treatment of the subject but do present background as well as arguments both for and against the broad based system supported in the LWVK Position Statement.

We start with links to the State Constitution and the 2011 proposed amendment to the law. Next are links to proposed background research documents. This site will be updated as additional information pertinent to the study is available.

The Kansas State Constitution on Tax Policy:

The foundation of state tax policy is found in the State Constitution and the statutes that comprise tax law.

The Kansas Constitution , adopted by the voters of the State, establishes the broad framework for taxation. The Legislature enacts laws that fill in the details. For the most part, the Constitution authorizes rather than requires establishment of particular taxes. Specifically, the Constitution creates authority:

  • For a system of classification of property for purposes of taxation and for exemptions from property tax (Article 11, Secs. 1, 12, and 13)
  • For an income tax (Article 11, Secs. 2 and 11)
  • Authority to incur debt in certain circumstances and to levy taxes to pay certain state debts (Article 11, Secs. 6 – 8)
  • To expend funds for certain internal improvements and to expend federal funds under certain circumstances (Article 11, Sec. 9)
  • For vehicle and motor fuels taxes to fund highway projects (Article 11, Sec. 10)

In addition, the Constitution requires the Legislature to provide for raising sufficient revenue to defray the current expenses of the state, that taxes be imposed as required by law that specifies the object of the tax (Article 11, Secs.4 -5)

The Kansas tax laws are primarily found in Chapter 79 of Kansas Statutes Annotated.

Information, including brief history, about Kansas taxes and the amount of revenue generated by specific taxes can be found in Kansas Tax Facts published by the Kansas Legislative Research Department.

2011 Proposed Amendment of the State's Tax Policy on Income Tax

Session of 2011, House Substitute for Senate Bill No. 1, Taxation, March 15, 2011. “An Act concerning taxation; relating to income tax rates, adjustment, procedure, and requirements amending K.S.A. 2010 Supp. 9-32, 110, and repealing the existing section. Read the version as amended by House Committee as a Whole (downloadable PDF file).

Links to Background Documents and Information:

Studies & Reports on Kansas Revenues

Studies on Tax Exemptions and Credits

 

Comments, suggestions, questions? Contact our webmaster. Last revised: Dec.13, 2008, 6:07 PM, CST

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