The author looks at a proposal by the Democratic majority leadership of the Rhode Island House to adopt a flat income tax rate, thus lowering taxes for upper-income residents. The plan makes sense because the state's rates are so high, the author says

David Brunori, contributing editor of State Tax Notes, looks at how many law schools offer courses in state and local tax. Only 80 of the 195 ABA-accredited law schools offer state and local tax classes