The Indiana Fiscal Policy Institute and the Indiana University Public Policy Institute share an important mission: to produce unbiased and evidence-based research to inform the public policymaking process. With this report on local option income taxes in Indiana, the IFPI and PPI collaborate to further that shared mission. The combined knowledge, expertise and diversity in perspectives from these organizations provide insightful analysis on complex issues. This document is a resource for a long-term discussion on local income taxation in the state and the IFPI and PPI intend to continue to analyze important topics in public finance for Indiana.