This essay addresses several aspects of tax policy: income taxes, state and local tax incentives, and approaches to funding transportation infrastructure.  The questions that guide the authors are at the heart of the relationship between government and the governed:

  • What public goods are so vital that we must impose taxes to fund them?
  • How much taxation is fair?
  • Who is to pay it?

About the Author

Patrick Ishmael
Director of Government Accountability

Patrick Ishmael is the director of government accountability at the Show-Me Institute.

Patrick Tuohey
Patrick Tuohey
Senior Fellow of Municipal Policy

Patrick Tuohey works with taxpayers, media, and policymakers to foster understanding of the conse