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Washington State Tax Structure Study

Committee Meeting History and Materials

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 Washington’s 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