The Commission is authorized by IC 2-5-3-5 to study state, county, and city tax structures with
respect to the following:
A. Revenue-producing characteristics and effects upon the economy of Indiana.
B. Equalities and fairness.
C. Enforcement policies and administrative practices.
D. Costs of collection in relation to the burden of the tax.
The Committee is charged with studying this additional topic:
Fiscal impact of federal mandates on local schools (HR 85).