Next week voters will go to the voting booth to decide whether to approve a state constitutional ban on income taxes at the state and local level.  Not in Pennsylvania, dear readers, but in Tennessee.  That state is one of two described as having a limited state income tax as it does levy a tax on stocks and dividend income, while seven others have no state income tax.

Pennsylvania, as we know, has a flat rate state income tax and is the nation’s leader in local income taxes (which tax earned income).  With Tennessee’s residents voting not only to constitutionally ban a state income tax it would also do so at the local level, where currently no counties or municipalities levy an income tax.