In order to delineate the perspective of this Note, two observations must be made. First, the term "municipal income tax" encompasses many variations from city to city in the legal nomenclature used to identify the tax. For example, "wage taxes," "payroll taxes,""earnings taxes," and "occupational license taxes" are widely used terms which simply disguise the presence of a municipal income tax. Secondly, in relation to the traditional municipal property and sales taxes, the municipal income tax is normally supplemental rather than substitutional. An increased utilization of the municipal income tax, however, should partially relieve the burden now imposed on these traditional revenue sources.' Although the proportion of municipal revenue raised by the municipal income tax remains relatively low, the Philadelphia experience has demonstrated that the difference between the revenues received from the property and income taxes narrows considerably after the income tax has been in effect for a short time.
Joe G. Davis, Jr. and Arthur J. Ranson, III,
An Evaluation of Municipal Income Taxation,
22 Vanderbilt Law Review
Available at: https://scholarship.law.vanderbilt.edu/vlr/vol22/iss6/4