This is the final report of a task force on Nebraska tax reform. It was commissioned by the Center for Rural Affairs and published in January 1992. The task force found that Nebraska's tax system suffered from three major faults:
- Nebraska depends too heavily on property tax. It provided 46 percent of all state and local revenue in 1990, the last year in which personal property taxes were collected.
- Nebraska's overall tax system is too regressive, both because it depends too much on property and sales taxes, and because its income tax system does not ask the wealthy to carry their weight.
- Nebraska's sales tax base is too narrow, exempting more of the rapidly growing service sector except those service which are most widely consumed by low and moderate income people.
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