Small Cities, Big Taxes: Business Taxation and the Competitiveness of Pennsylvania Cities

Pennsylvania state tax structure places heavy burdens on industry. The state’s corporate income tax and its approach to taxing financial institutions and public utilities impose on many industrial sectors a higher tax burden than in other nearby states that compete with Pennsylvania for economic development resources.

 

This report explores state and local tax burdens on key industries in Pennsylvania cities as well as major cities in other Northeastern states.