The State of Illinois confronts serious budgetary challenges. While the state’s affinity for borrowing money, inaction in providing serious tax reform, and poor investment performance are primarily responsible for this large budget deficit, the Governor and other state legislators have supported measures to limit expenditures on employment costs as quick fixes to the problem. Paired with the public dialogue on public sector workers, these actions raise an obvious question: Are state and local government employees in Illinois “overpaid?”