White Paper #1: HB 1297-Auto Excise
Tax and Police/Fire Pension Reform
by
Laura Littlepage
Indiana University - Purdue University Indianapolis; School of Public and
Environmental Affairs
Center for Urban Policy and the Environment
In Indiana, excise taxes are a significant source of revenue for local governments, and on average, have increased at a rate of five percent per year. This report analyzes the effects of HEA 1598, passed in 1995, and HB 1297, passed in 1996, on excise tax revenue.
