Anthony Infanti Provides Expert Commentary for WalletHub Report '2015’s Best States to Be Rich or Poor from a Tax Perspective'
Pitt Law Senior Associate Dean for Academic Affairs and Professor of Law Anthony Infanti was one of five national tax experts called on to provide commentary for WalletHub.com on the fairness of state and local taxation for the story "2015’s Best States to Be Rich or Poor from a Tax Perspective."
He answered the question, among others, of which state and local tax instruments are the most fair, citing the income tax as the most fair: "If we are concerned about fairly distributing the tax burden across income levels, this is the most efficient way of doing that because the tax is on income itself." The least fair, according to Infanti, are the sales tax ("Sales taxes tend to be regressive, imposing a greater burden on those with lower incomes than on those with higher incomes.") and the property tax ("Property taxes are unfair because they are a poor proxy for income levels. ... Moreover, in operation, property taxes tend to be difficult to administer, particularly in terms of setting appropriate values, resulting in the unfairness of some paying more property taxes than they ought to and others far less than they should.")