Evelyn Haralampu wrote "Millionaire’s Tax: Fairness or Folly?" for the Massachusetts Bar Association's eJournal. Evelyn summarizes the Taxation Law Section Council's debate regarding the state's upcoming ballot question on a 4 percent surtax charged on any taxpayer's income over $1 million.

View the full article here.

UPDATE: And the winner is...

On June 18, the Supreme Judicial Court of Massachusetts ruled the ballot question unconstitutional because it addresses three unrelated subjects (imposing a graduated tax, funding transportation and funding education), contrary to the specific requirements of the Massachusetts Constitution. Since the court viewed those subjects as neither related nor mutually dependent, the citizens’ initiative petition must be taken off the ballot for the November election.