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Tax Alternatives for Washington State
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 (PDF 14.57KB)
- Acknowledgements (PDF 117.53KB)
- Introduction and Summary (PDF 133.98KB)
- List of Tables and Charts (PDF 96.79KB)
Report by chapters
Chapter 1: (PDF 79.09KB) Committee Charge
Chapter 2: (PDF 119.78KB) Tax Principles
- Commonly-Accepted Definitions
- Interaction of Principles
- Taxpayer Perceptions and Considerations
Chapter 3: (PDF 479.55KB) Current Washington State Tax Structure
Chapter 4: (PDF 171.73KB) Evaluation of Current Washington Tax Structure
- Key Conclusions
Chapter 5: (PDF 112.61KB) Principal Constraints
- Legal Considerations
- Practical Considerations
Chapter 6: (PDF 167.45KB) Value Added Tax - A Major Replacement Alternative
- Introduction
- Subtraction Method Value Added Tax
- Goods and Services Tax (GST)
- Progressive Value Added Tax
Chapter 7: (PDF 272.01KB) Income Tax - A Major Replacement Alternative
- Introduction
- Flat Rate Personal Income Tax
- Graduated Rate Personal Income Tax
- Corporate Income Tax
Chapter 8: (PDF 256.52KB) Maintaining Viability of the Current Tax System
- Incremental Alternatives
Chapter 9: (PDF 522.77KB) Methodology and Detailed Conclusions
Appendices
A. Study Statute (PDF 59.60KB)
B. Income Tax Constitutional Issues (PDF 83.77KB)
C. Details of Analysis (PDF 1.02MB)
D. Rainy Day Fund (PDF 243.81KB)
E. Previous Tax Studies (PDF 145.25KB)
F. Tax Reform Efforts in Other States (PDF 215.71KB)
G. Competitiveness Council Recommendations and Directions (PDF 72.42KB)
H. Committee Voting on Replacement and Incremental Alternatives (PDF 135.62KB)
I. Advisory Group (PDF 85.06KB)
J. Bibliography (PDF 100.90KB)
Download complete final report
Volume 1 (PDF 2.58MB) - Committee Report (2,653 KB)
Volume 2 (PDF 2.31MB) - Appendices (2,302 KB)