To paraphrase Bob Dylan, you don’t need a commission to tell you New York’s taxes are way too high. But if it takes a commission to come up with an overhaul that will halt the flow of successful people out of the Empire State — and if Gov. Cuomo will push it through — count us in.

The operative measures here are, first, whether the commission comes up with a real overhaul, and second, whether it becomes law. We remember the fanfare that greeted the bipartisan commission convened by then-Gov. Arnold Schwarzenegger to reform California’s high-tax system.

Miracle of miracles, that commission did its job — and did it well. In 2009, it released a report outlining a bold reform that would slash the top marginal income-tax rate by a third, reduce the number of tax brackets and eliminate the corporate and state sales taxes in favor of a cleaner (and lower) business net-receipts tax.

So what happened next? Jerry Brown replaced Schwarzenegger as governor. And thanks to a state ballot initiative he pushed, instead of the reform the commission proposed, Californians got three new tax brackets (all with higher rates), a hike in the sales tax and a top tax rate that went up two points instead of going down three — leaving an effective top marginal rate of 13.3 percent that is today America’s highest.

Let’s hope New York’s tax commission story has a happier ending.