The Commonwealth of Pennsylvania's Antiquated and Oft-Abused Occupation Tax: A Call for Abolition

TL;DRAbstract

Under Pennsylvania law, counties, cities, boroughs, first-class townships, municipalities, and school districts can levy an occupation tax. An occupation tax taxes an individual based on the individual’s occupation, which, historically, was considered to be a form of transferable property. Not only is the occupation tax based on an outdated model of employment practices, but it is also a source of abuse and inequity. Consequently, the occupation tax should be abolished in favor of other more just taxation models.

Chat with Paper

AI Agents for this Paper