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Home / About / Statistics & reports / Tax Structure final report
Print

Tax Structure final report

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
  • Acknowledgements
  • Introduction and Summary
  • List of Tables and Charts 

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)

  • Intro
  • Final report
  • Study Highlights
  • Resource Library
  • Study History
    • Statutory authority
    • Advisory Group
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Tax incentives

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Retail sales tax

Use tax

Property tax

Other taxes

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Filing frequencies & due dates

File or amend my return

Report no business activity

Late filing

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