Under Pennsylvania law, counties, cities, boroughs, first-class townships, municipalities, and school districts can levy an occupation tax. An occupation tax taxes an individual based on the individual’s occupation, which, historically, was considered to be a form of transferable property. Not only is the occupation tax based on an outdated model of employment practices, but it is also a source of abuse and inequity. Consequently, the occupation tax should be abolished in favor of other more just taxation models.
Edmund W. Appleton,
The Commonwealth of Pennsylvania's Antiquated and Oft-Abused Occupation Tax: A Call for Abolition,
U. Mich. J. L. Reform Caveat
Available at: http://repository.law.umich.edu/mjlr_caveat/vol46/iss1/4
This Comment was originally cited as Volume 2 of the University of Michigan Journal of Law Reform Online. Volumes 1, 2, and 3 of MJLR Online have been renumbered 45, 46, and 47 respectively. These updated Volume numbers correspond to their companion print Volumes. Additionally, the University of Michigan Journal of Law Reform Online was renamed Caveat in 2015.