Uniformity in State Taxation

Uniformity in state taxation refers to the principle that similar types of income or property should be taxed at the same rate across an entire state, promoting fairness and consistency. It helps prevent discrimination or favoritism, ensuring taxpayers in different regions or with different assets are treated equally under the law. This concept aims to create a level playing field, making sure the state's tax policies are applied evenly and predictably, fostering fairness and public confidence in the tax system.