Washington State tax structure study
October 15, 2001
Agenda
Minutes
Presentations
Washington Tax Structure Overview
Tax Structure Study Committee Purpose
November 9, 2001
Agenda
Minutes
Presentations
Major Milestones and Trends in Washingtons Tax Structure 1935-2001
Tax Principles
December 14, 2001
Agenda
Minutes
Background materials/handouts
Chairman's Questions and Answers
Questions Relating to Tax Principles
Presentations
Taxpayer perceptions
January 11, 2002
Agenda
Minutes
Background materials/handouts
Washington Competitiveness Council Report
Final Report(Full text)
Report Excerpt
Questions Relating to Tax Principles
Study Workplan
Tax Reform Efforts in Other States--Summary
February 8, 2002
Agenda
Minutes
Background materials/handouts
Draft Table of Contents - Outline
Study Workplan
Questions Relating to Tax Principles Presentations
Elasticity and Stability
Adequacy of State Revenues
Adequacy of Local Revenues
March 8, 2002
Agenda
Minutes
Background materials/handouts
Washington Competitiveness Council Report Excerpt
Presentations
Conclusions on Adequacy of Local Revenues
Economic Vitality Paper
Harmony with Other States - Border Issues
April 12, 2002
Agenda
Minutes
Background materials/handouts
Stability/Volatility - Draft Findings
Presentations
Transparency Paper - Hidden Taxes
Transparency Chart
Lumpiness - Timing of Tax Payments Paper
Simplicity Paper
Excise Tax Return
Home Ownership Paper
May 10, 2002
Agenda
Minutes
Presentations
Equity Paper
Equity Appendices
Economic Neutrality Paper
June 14, 2002
Agenda
Minutes
Presentations
List of Principles
Draft Summary of Findings
Matrix of Existing Taxes
Summaries of Existing Taxes
Matrix of Replacement Alternatives
Summaries of Replacement Alternatives
Matrix of Adjustment Alternatives
Summaries of Adjustment Alternatives
July 12, 2002
Agenda
Minutes
Presentations
Committee Comments on Research Findings
Problems as Identified by the Committee
Alternative Packages Suggested by Committee Members
Draft Report Outline
August 9, 2002
Agenda
Minutes
Presentations
Short Run Income Elasticity Methodology
Pyramiding of the B&O Tax
Characteristics of Homeowners with Property taxes greater than 6% of income
Summary of Problem Statements by Committee
Problem Statements sorted by ranking
Major Replacement Alternatives Fiscal Estimates
Matrix of Adjustment Alternatives by Subcommittee
Matrix of Administrative and Policy Adjustments
Summaries of Administrative and Policy Adjustments
Calibration Calculations for Washington State Taxes
Administrative Issues for Alternatives
Value Added Tax Choices
Personal and Corporate Income Tax Choices
Alternatives and Problems
Committee's Top 10 Problems and Which Alternatives Address Them
September 6, 2002 - Subcommittee meeting
Agenda
Presentations
Sustainability Package - Draft
Mechanics of Replacement Alternatives
Matrix of Sample Packages
September 13, 2002
Agenda
Presentations
Tax Incidence Including Federal Income Tax
Taxation of Agriculture
Tobacco and Alcohol Taxes
Representative Cairnes' Package - Draft
Committee Questionnaire on Draft Packages
Inventory of Tax Alternatives
Sustainability Package - Draft
Apportionment Primer
Report Outline
September 23, 2002
Agenda
Minutes
Presentations
WA Sim Tax Model
October 11, 2002
Agenda
Presentations
Adjustment Alternatives and Problems Addressed
Matrix of Adjustment Alternatives
Description of New Alternatives
Responses to Committee Questions on Adjustments
Property Tax Relief - Background handout
Property Taxes by Fund
State Property Taxes by Calendar Year
Eliminating the State Property Tax Levy
November 8, 2002
Agenda
November 18th, 2002
Agenda
December 3rd, 2002 - Press conference
Press Release
December 3rd, 2002 - Joint hearing
Senate Ways & Means Committee and House Finance Committee
Washington State Tax Structure Study Report Overview - presentation