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Tax Alternatives
for Washington State:
A Report to the Legislature
November 2002
Prepared Pursuant
to
Chapter 7, Section 138, Laws of 2001
By the Washington
State
Tax Structure Study Committee
William H. Gates, Sr.,
Chair
TABLE OF
CONTENTS
Transmittal
Letter
Acknowledgements
Introduction
and Summary
List of Tables and Charts
Complete
Report
Report by Chapters:
Chapter
1: Committee Charge
Chapter
2: Tax
Principles
Commonly-Accepted
Definitions
Interaction of
Principles
Taxpayer Perceptions and Considerations
Chapter
3: Current Washington State Tax Structure
Chapter
4: Evaluation of Current Washington Tax
Structure
- Key Conclusions
Chapter
5: Principal
Constraints
Legal
Considerations
Practical Considerations
Chapter
6: Value Added Tax - A Major Replacement
Alternative
Introduction
Subtraction Method Value Added
Tax
Goods and Services Tax
(GST)
Progressive Value Added Tax
Chapter
7: Income Tax - A Major Replacement
Alternative
Introduction
Flat Rate Personal Income
Tax
Graduated Rate Personal Income
Tax
Corporate Income Tax
Chapter
8: Maintaining Viability of the Current Tax
System
Incremental Alternatives
Chapter
9: Methodology
and Detailed Conclusions
Appendices:
A.
Study Statute
B. Income Tax Constitutional Issues
C. Details of
Analysis
D. Rainy Day Fund
E. Previous Tax Studies
F. Tax Reform
Efforts in Other States
G. Competitiveness Council Recommendations and
Directions
H. Committee
Voting on Replacement and Incremental Alternatives
I. Advisory Group
J. Bibliography
Download
Complete Final Report
Volume
1 - Committee Report (2,653 KB)
Volume 2 - Appendices (2,302 KB)
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