A new study by Standard and Poor’s “suggests a more progressive income tax that requires wealthier individuals to pay higher tax rates could help states deal with revenue problems.” As the rich have gotten richer, growth in tax revenue has slowed — hurting all of us. Massachusetts is among the very few states with a “flat” income tax structure – i.e. not graduated the way our federal taxes are. In fact, it is unconstitutional in our state to have a progressive income tax. PHENOM has long been part of coalitions arguing for changes in tax policy that would make the wealthy pay their fair share.