The proposal to increase the corporate income tax is a welcome development and shows real progress in Salem.

I've been harshly critical of Legislators for their single-minded focus on the gross receipts tax and was just about giving up hope that anything would be accomplished this session. This new development shows a pragmatism that has been missing. It has business support and support from Republican legislators.

The next tax to reform is the personal income tax, where the highest income people pay practically the same top tax rate as someone making less than $20,000 per year.

With low and middle incomes in a structural stagnation, and high incomes rising, it makes sense to establish higher personal income tax rates for the top 1% of earners. They can afford it, while lower income people cannot afford any new tax, including higher prices from a gross receipts tax.