In a lengthy editorial published on Saturday, the Sun-Times reiterated its support for reforming Illinois' regressive tax structure.  Particularly helpful were the following grafs (emphasis added):

At first glance, a flat tax might seem fair enough -- the rich will pay more anyway because they earn more. Three percent of $40,000 is only $1,200, while three percent of $400,000 is a whopping $12,000. But when a family earns only $40,000, every dollar must be spent on absolute necessities, such as rent, food and winter boots. When a family earns $400,000, much of that money is spent on discretionary expenditures, such as vacations and health clubs. A progressive or graduated tax -- meaning a higher tax rate on higher incomes -- recognizes this disparity in ability to pay.

The sales tax in Illinois also is flawed because it applies to only a narrow band of things we spend money on. The state taxes most goods, such as food and clothes, which poor people can't do without, but largely spares more discretionary consumer services, such as health clubs, lawn care and parking garages.

This may have made sense in the 1960s, when the sale of goods represented 32 percent of economic activity in Illinois, but that has dropped to just 12 percent, according to the Center for Tax and Budget Account- ability. Meanwhile, the service sector is growing quickly and now accounts for about 44 percent of the Illinois economy, according to the Illinois Commission on Government Forecasting and Accountability. Expanding the sales tax, it should be noted, could generate enough new revenue to allow lowering the sales tax rate overall.

To boil that down:

- A flat income tax rate, coupled with a high sales tax on goods, puts a much greater burden on Illinois' low-earners.

- By raising the income tax rate on high-earners and expanding the sales tax to consumer services, we can solve Illinois' financial crisis while lowering the burden on the less fortunate.

Those are crucial points that need to be pounded home -- again and again -- by progressive tax reform advocates in Illinois. It's great to see the Sun-Times laying them out so clearly.

Their editorial also touched on the interplay between the tax proposals put forward by the two Democratic gubernatorial candidates -- incumbent Pat Quinn and challenger Dan Hynes.  We'll have more thoughts on that later today.