A report issued by the University of Illinois Institute of Government and Public Affairs indicates that Illinois could raise more tax revenue, with a serious change in residents’ economic behavior, if it used a graduated income tax structure similar to those in neighboring states.

Commentary - The lack of detail from Democratic candidate for governor J.B. Pritzker makes it unclear whether his graduated tax plan would lower taxes.

Commentary: Should Illinois' current flat-tax system be changed to a graduated income tax as the state attempts to deal with its ongoing budget struggles? Two experts debate the merits of the two tax systems.