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
- 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)