The December issue looks at the work states face to deal with the health care needs of an aging population and new approaches to teacher evaluations.
Thus far, 2012 has been a notably quiet year for state taxes with only five states reporting sizable net tax changes. Throughout the first half of this year, 2012 features the smallest aggregate tax cut (0.2 percent) in the 32-year history of this report.
However, this does not mean that nothing happened in the state tax arena. Several states reported a good deal of activity, but without significant revenue impacts. In some cases, tax changes in different categories offset each other reducting the net effect.
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