New Tax Research

Study: A Flat-Rate Income Tax Would Spur Growth and Opportunity

The Badger Institute published new research this week by nationally noted economist Dr. Don Bruce. The study explores the economic impact of moving Wisconsin to a 5.1 percent flat-rate tax.

Wisconsin has long had one of the country’s most progressive individual income taxes, with a top rate of 7.65 percent that is the eighth highest in the nation.

Bruce estimates moving to a flat individual income tax in Wisconsin could generate nearly $7.2 billion in additional GDP, $614 million in new investment and nearly 24,000 additional jobs over the next five years.

The timely analysis contributes to a statewide discussion of flat tax legislation, particularly as Rep. John Macco, chairman of the Assembly Committee on Ways and Means, proposed a similar single-rate tax reform plan on Monday.

Education Freedom

Video: Celebrating character by closing Wisconsin’s school funding gap

Kindness. Respect. Integrity. Character.



Parents long for schools where virtues like these are taught and celebrated. 

But due to Wisconsin’s school funding gap, it can be difficult for high-character schools to meet parent demand. 

Badger in the News

Policy Director Pat McIlheran was featured on two Wisconsin radio programs this week to discuss the positive economic impacts of moving to a flat tax.

Listen: Wisconsin’s Morning News with Meg Ellefson, WSAU

Listen: The Jay Weber Show, WISN (segment begins at 21:25)

Inside the Capitol

Expungement Testimony

Badger Institute President Mike Nichols submitted testimony to members of the Senate Committee on Judiciary and Public Safety regarding Senate Bill 38 on April 18, 2023.

Wisconsin’s current expungement statute is flawed. 

It forces judges to make poor decisions with limited information, encourages uneven and often nonsensical administration of justice, and does little to help employers, victims, or low-level, non-violent offenders we should all want in jobs rather than cells.

Our 2017 white paper, Black Robes & Blue Collars: How to Let Wisconsin’s Judges Help Job-Seekers and Employers, is based on our analysis of more than 10,000 expunged cases and 21,000 different counts and charges.

Free Exchange

Podcast: Making Sense of Milwaukee’s Crime Stats

On the surface, Milwaukee’s latest year-over-year crime statistics show promise for the safety of the state’s largest city. Some city officials have even touted the aggregate numbers as cause for optimism.

But the numbers tell a different story when examined in context: Milwaukee is in trouble.

Researcher Sean Kennedy joins Patrick McIlheran to interpret the data and chart a path forward for Milwaukee to move from a culture of criminal coddling to one of certain justice.

Related Resource: Latest crime figures show a Milwaukee in trouble

Join the Institute

Weekly Survey: Should lawmakers “close the gap” by providing equal funding for charter and choice school students?

Previous Poll Results:

What We’re Reading

• Angela Rachidi: The Evidence on Family Affordability

• Center Square: Wisconsin legislature sends new carjacking law to Gov. Evers’ desk

• National Review: Call Crime by Its Name

• City Journal: Civil Liberties Need Better Defenders

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