A Need for Comprehensive West Virginia Tax Reform

Formerly the president of West Liberty University, Robin Capehart oversaw a wide range of activities that significantly boosted enrollment and got the community more involved in campus life. Robin Capehart’s experience beyond leading West Liberty University includes a past role as West Virginia’s Secretary of Tax and Revenue, and he has focused on enacting comprehensive tax reform.

In a 2015 interview, Mr. Capehart spoke of the present tax system having its roots in the 19th century and the Great Depression and not reflecting the dynamics of the current economy. As he saw it, the need to broaden the state’s tax base and take a comprehensive look at the entire tax structure rather than simply tinker around the edges is particularly acute.

Unfortunately, taking aim at a single issue such as the corporate net income tax can have unforeseen consequences on other aspects of the tax system. There have already been limited efforts to modernize the tax system, with Senator Joe Manchin taking on recommendations and addressing the regressive aspects of taxes, such as a need for greater personal income tax exemptions in a way that reflects federal poverty levels. The present reforms centered on ensuring that local control was greater, particularly with regard to activities of the Municipal Home Rule Board, and in addressing the business tax structure.