Le gouverneur de l’Illinois propose de changer le système d’imposition forfaitaire pour un système progressif.
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The new governor of Illinois, J.B. Pritzker (D), has one campaign behind him, but an even bigger one lies ahead: convincing the legislature—and Illinois voters—to scrap a key constitutional feature of Illinois’ system of taxation.
A provision in the state constitution which prohibits a graduated-rate income tax has long been a source of controversy. In a state where taxes tend to be high, it has also been crucial to keeping one tax (the individual income tax) highly competitive, because there are practical and political limits on just how high a rate can go when it is applied uniformly.
The constitutional amendment Gov. Pritzker is championing would change all that, and under the rates and brackets he has proposed, would give Illinois some of country’s highest income taxes (individual and corporate), particularly on businesses. That’s of particular concern in a state that has struggled to stem the tide of business departures, as the governor noted in remarks this week, but it’s only one of many issues raised by the proposal.
Under Gov. Pritzker’s proposal, however, the current 4.95 percent flat individual income tax would be transformed into a six-rate tax, with rates ranging from 4.75 to 7.95 percent. A recapture provision means that filers with income in the top bracket will have their entire income, not just their marginal income, subject to the top rate of 7.95 percent. Meanwhile, the base corporate rate would increase from 7 to 7.95 percent (10.45 percent counting the personal property replacement tax), in a misguided—and miscalculated—effort to match the new top rate on individual income.