Many people believe that some local taxes are fair and others are unfair.
Being able to describe why they view taxes in this way is important in Pennsylvania, where local tax codes provide a wide variety of different local taxes. This six-page workbook is designed to be used as the first step in a local dialogue about tax issues by fostering discussion about which fairness criteria are important for deciding who should bear local tax burdens. This is the first in a series of five publications. This publication is available in alternative media on request. Penn State is committed to affirmative action, equal opportunity, and the diversity of its workforce.