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Published Research

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Why now is the time for Montana to join the flat tax revolution
By Jason Mercier
Montana has made substantial progress in lowering its income tax burden over the past two decades, but it still has one of the highest personal and corporate income tax rates in the region. This study argues that adopting a competitive flat income tax—while continuing to reduce rates through revenue triggers—would
simplify the tax code, improve economic competitiveness, encourage investment, and help Montana remain competitive with neighboring states that already have lower or no income taxes.
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