In Wisconsin, the vast majority of businesses are established as pass-throughs — meaning their owners pay the individual income tax rate, not the corporate tax rate.

So, no one understands the need for a lower, flatter tax in Wisconsin than Scott Manley of Wisconsin Manufacturers & Commerce (WMC), the largest and most influential business association in the state.

Manley sat down with Badger Institute President Mike Nichols to discuss how a flat tax would improve Wisconsin’s ability to keep and attract residents and businesses, address the workforce shortage, benefit workers and contribute to overall growth in the Badger State.