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WHEREAS, The State of Tennessee's tax structure is regressive, causing the tax burden to fall heavily on those citizens who are least able to pay; and

WHEREAS, the State of Tennessee's tax structure is relatively inelastic, often causing tax revenues to grow at a pace that does not keep up with inflation and personal income; and

WHEREAS, the State of Tennessee currently has the 5th lowest per capita tax revenue of any state in the Nation, and has state and local tax revenues which combined are only 2/3 of the national average; and

WHEREAS, limited tax revenues make it impossible to fund adequately education and other necessary state services,

NOW THEREFORE BE IT RESOLVED, that the UTK Faculty Senate go on record as supporting tax reform legislation, to be passed by an act of the State Legislature, which would incorporate a progressive state income tax, coupled with a reduction in the state sales tax rate.

BE IT FURTHER RESOLVED, that the Faculty Senate, on behalf of the Faculty, urge the Governor, Commissioner of Finance and Administration and the State Legislature to support appropriate legislation to bring about the endorsed tax reforms; and

BE IT FURTHER RESOLVED, that the Faculty Senate, through its various committees, elicit faculty, staff, student, alumni and other interested citizen support for the proposed state tax reforms.

February 4, 1991
Approved