Washington
State Tax Structure Study
Resource Library
Contents:
Department of Revenue Publications
Other State Studies
Slide Presentations
Background
Documents (by topic)
Alternatives
and Packages
Committee
Questions
Dedicated
Taxes
Exemptions
Fees
and Charges
Income
Taxes
Property
Taxes
Tax
Principles
Value
Added Taxes
Washington's
Existing Tax System
Department
of Revenue Publications
Comparative State and Local Taxes 2000
Tax Reference Manual 2002
Tax Statistics 2002
Tax Exemptions 2000
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Other
State Tax Studies
Florida:
State
Tax Reform Task Force - Final Report
Georgia:
Fiscal Research Program, Andrew Young School of Policy Studies, Georgia State University
"Public Opinion on Issues of Tax Fairness"
Table of Contents
Text
Illinois:
Institute on Taxation and Economic Policy
"Balancing
Act: Tax Reform Options for Illinois"
Michigan:
Proposal
A - Property Tax Reform
Single Business Tax Repeal -
Legislative Analysis
New Hampshire:
Commission on Education Funding
Part 1
Part 2
Part 3
Part 4
Oklahoma: Revenue-Neutral Tax Reform for
Oklahoma.
Oregon:
Review of Oregon's
Tax System
Tax
Reform Efforts in Other States - A Washington
Department of Revenue summary
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Slide
Presentations
Adequacy
of Local Revenues
Adequacy
of State Revenues
Elasticity
and Stability
Harmony with Other
States - Border Issues
Major Milestones and Trends
in Washington’s Tax Structure 1935-2001
Taxpayer
Perceptions
Tax Principles
Tax
Structure Study Committee Purpose
Washington Tax Structure Overview
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Background
Documents (by
topic)
Alternatives and
Packages:
Adjustment
Alternatives and Problems Addressed
Administrative
Issues for Alternatives
Alternative
Packages Suggested by Committee Members
Alternatives for
Replacement Revenues
Inventory
of Tax Alternatives
Major
Replacement Alternatives Fiscal Estimates
Matrix
of Adjustment Alternatives
Matrix
of Adjustment Alternatives by Tax Principle
Matrix
of Administrative and Policy Adjustments
Matrix
of Replacement Alternatives
Matrix
of Sample Packages
Mechanics
of Replacement Alternatives
Representative
Cairnes' Package
Responses
to Committee Questions on Adjustments
Summaries
of Adjustment Alternatives by Subcommittee
Summaries
of Administrative and Policy Adjustments
Summaries
of Replacement Alternatives
Sustainability
Package
Apportionment
Primer
Committee Questions:
Chairman's
Questions and Answers
Committee
Questionnaire on Draft Packages
Tax
Incidence Including Federal Income Tax
Taxation
of Agriculture
Tobacco
and Alcohol Taxes
Dedicated Taxes:
Dedicated
Taxes Paper
Exemptions:
Exemption Revenue Impacts Chart
Exemption Revenue Impacts by Tax Chart
Tax Exemptions Paper
Tax Incentives Paper
Fees and Charges:
Fees and Charges Revenue Chart
Licenses, Permits, and Fees Revenue Chart
National
Conference of State Legislatures Report:
"The
Appropriate Role of User Charges in State and Local Finance"
Taxes and Fees Paper
Taxes, Fees, and Charges Description
Income
Taxes:
Comprehensive
Tax Structure Changes: Some Calibration Calculations
Indirect
Consequences of Taxation for Corporations and Individuals
Personal
and Corporate Income Tax Choices
Property
Taxes:
Analysis of
I-747:
Office
of Financial Management and Department of Revenue
Department
of Revenue Property Tax Division Questions and Answers
Eliminating
the State Property Tax Levy
Property
Tax Alternatives
Property
Taxes by Fund
State
Property Taxes by Calendar Year
Tax
Principles:
Economic
Neutrality Paper
Economic
Vitality Paper
Equity
Paper
Equity
Appendices
Findings
on the Current Tax System by Principle
Committee
Comments on Findings
Home Ownership
Paper
Characteristics
of Homeowners with Property taxes greater than 6% of income
Lumpiness
- Timing of Tax Payments Paper
Problem
Statements by Tax Principle
Problems
Identified by the Committee
Summary
of Problem Statements by the Committee
Problem
Statements sorted by ranking
Alternatives
and Problems
Committee's
Top 10 Problems and Which Alternatives Address Them
Questions Relating to Tax Principles
Short Run
Income Elasticity Methodology
Simplicity Paper
Excise Tax Return
Transparency Paper
- Hidden Taxes
Transparency Chart
Value Added Taxes:
Calculating
the Base for a Value-Added Tax (VAT)
Comprehensive
Tax Structure Changes: Some Calibration Calculations
Value
Added Tax Choices
Washington's
Existing Tax System:
Alternative Ways to
Pay for a Clean Environment
Calibration
Calculations for Washington State Taxes
Findings
on the Current Tax System
- Summary
Incremental
Changes to the Tax System to Maintain Viability
Matrix
of Existing Taxes
Pyramiding
of the B&O Tax
Recommendations
of Previous Washington Tax Studies
Reliance on Particular Tax Sources
Summaries
of Existing Taxes
Unique
Features of Washington's Tax System
Washington State
Estate Tax Options
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