In 1963, the 100-member study directed by Governor Love was the follow up to the McNichols study. The commission for the 100-member study produced a number of proposals that resulted in legislation. It is a difficult task for the legislature to simplify and bring the tax system into balance, and a comprehensive tax study could help the General Assembly accomplish the task. If you look at history, the judicial study led to the reorganization of the courts system. Many procedural changes were also adopted by the legislature as a direct result of studies such as changes in the school finance act and the reapportionment process.
Tax incidence is one of the most important areas to be studied.
In addition, there are several specific taxes that should be studied to achieve a more balanced tax system. A comprehensive study should look at how different taxes can be levied on what you earn, own, or spend to achieve this balance, and it must examine fiscal problems at all levels of local government. Too often, studies are done only during a crisis. The best time for a study is when the state can afford it rather than performing it in response to fiscal problems, according to Mr. Kyle. Senator Teck talked about his draft legislation and the suggested structure for a commission and what an ideal study could contain.