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

Report by chapters

Chapter 1: Committee Charge

Chapter 2: Tax Principles

Chapter 3: Current Washington State Tax Structure

Chapter 4: Evaluation of Current Washington Tax Structure

Chapter 5: Principal Constraints

Chapter 6: Value Added Tax - A Major Replacement Alternative

Chapter 7: Income Tax - A Major Replacement Alternative

Chapter 8: Maintaining Viability of the Current Tax System

Chapter 9: Methodology and Detailed Conclusions


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)