The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion. The Commission also reviewed thoroughly the property tax. The three volumes which this report summarizes are organized around the economic and fiscal profile of Connecticut, revenues and expenditures, local government property tax reform, assessment reform, tax reform for individuals, and tax reform for business. (JF)