Washington State tax structure study

Resource library

Contents:

• Department of Revenue Publications
• Other State Studies
• Slide Presentations
• Background Documents (by topic)

• Alternatives and Packages
  Committee Questions
  Dedicated Taxes
  Exemptions
  Fees and Charges
  Income Taxes
  Property Taxes
  Tax Principles
  Value Added Taxes
  Washington's Existing Tax System

Department of Revenue publications

• Comparative State and Local Taxes 2000 (PDF 433.05KB)
• Tax Reference Manual 2002
• Tax Statistics 2002
• Tax Exemptions 2000

Other state tax studies

Florida

• State Tax Reform Task Force - Final Report (PDF 116.74KB)

Georgia
Fiscal Research Program, Andrew Young School of Policy Studies, Georgia State University

• Tax Policy Research

Illinois
Institute on Taxation and Economic Policy

• "Balancing Act: Tax Reform Options for Illinois"

Michigan

• Proposal A - Property Tax Reform
• Single Business Tax Repeal - Legislative Analysis

New Hampshire
Commission on Education Funding

• Part 1 (PDF 5.72MB)
• Part 2 (PDF 5.24MB)
• Part 3 (PDF 7.07MB)
• Part 4 (PDF 6.22MB)

Oklahoma

• Revenue-Neutral Tax Reform for Oklahoma. (PDF 318.73KB)

Oregon

• Review of Oregon's Tax System (PDF 573.37KB)

Tax Reform Efforts in Other States
A Washington Department of Revenue summary

Slide presentations

• Adequacy of Local Revenues (PDF 67.39KB)
• Adequacy of State Revenues
• Elasticity and Stability (PDF 61.18KB)
• Harmony with Other States - Border Issues (PDF 32.56KB)
• Major Milestones and Trends in Washington's Tax Structure 1935-2001 (PDF 131.08KB)
• Taxpayer Perceptions (PDF 178.62KB)
• Tax Principles (PDF 103.91KB)
• Tax Structure Study Committee Purpose (PDF 658.29KB)
• Washington Tax Structure Overview (PDF 161.97KB)

Background documents (by topic)

Alternatives and packages:

• Adjustment Alternatives and Problems Addressed (PDF 14.63KB)
• Administrative Issues for Alternatives (PDF 7.66KB)
• Alternative Packages Suggested by Committee Members (PDF 23.42KB)
• Alternatives for Replacement Revenues (PDF 11.75KB)
• Inventory of Tax Alternatives (PDF 8.38KB)
• Major Replacement Alternatives Fiscal Estimates (PDF 11.21KB)
• Matrix of Adjustment Alternatives (PDF 23.86KB)
• Matrix of Adjustment Alternatives by Tax Principle (PDF 23.80KB)
• Matrix of Administrative and Policy Adjustments (PDF 14.12KB)
• Matrix of Replacement Alternatives (PDF 14.26KB)
• Matrix of Sample Packages (PDF 10.61KB)
• Mechanics of Replacement Alternatives
• Representative Cairnes' Package (PDF 10.72KB)
• Responses to Committee Questions on Adjustments (PDF 15.01KB)
• Summaries of Adjustment Alternatives by Subcommittee (PDF 45.97KB)
• Summaries of Administrative and Policy Adjustments (PDF 20.33KB)
• Summaries of Replacement Alternatives (PDF 32.10KB)
• Sustainability Package (PDF 13.50KB)

• Apportionment Primer (PDF 23.04KB)

Committee questions:

• Chairman's Questions and Answers
• Committee Questionnaire on Draft Packages (PDF 21.94KB)
• Tax Incidence Including Federal Income Tax (PDF 7.21KB)
• Taxation of Agriculture (PDF 13.36KB)
• Tobacco and Alcohol Taxes (PDF 17.22KB)

Dedicated taxes:

• Dedicated Taxes Paper (PDF 11.61KB)

Exemptions:

• Exemption Revenue Impacts Chart (PDF 6.74KB)
• Exemption Revenue Impacts by Tax Chart (PDF 6.60KB)
• Tax Exemptions Paper (PDF 16.90KB)
• Tax Incentives Paper (PDF 20.03KB)

Fees and charges:

• Fees and Charges Revenue Chart (PDF 8.51KB)
• Licenses, Permits, and Fees Revenue Chart (PDF 9.94KB)
• National conference of State legislatures report: "The Appropriate Role of User Charges in State and Local Finance"
• Taxes and Fees Paper (PDF 15.53KB)
• Taxes, Fees, and Charges Description (PDF 12.17KB)

Income taxes:

• Comprehensive Tax Structure Changes: Some Calibration Calculations (PDF 19.54KB)
• Indirect Consequences of Taxation for Corporations and Individuals (PDF 16.54KB)
• Personal and Corporate Income Tax Choices (PDF 24.07KB)

Property taxes:

• Analysis of I-747:

• Office of Financial Management and Department of Revenue (PDF 14.33KB)

• Department of Revenue Property Tax Division Questions and Answers (PDF 16.79KB)

• Eliminating the State Property Tax Levy (PDF 4.84KB)
• Property Tax Alternatives (PDF 33.53KB)
• Property Taxes by Fund (PDF 10.37KB)
• State Property Taxes by Calendar Year (PDF 5.21KB)

Tax principles:

• Economic Neutrality Paper (PDF 19.14KB)
• Economic Vitality Paper (PDF 83.29KB)
• Equity Paper (PDF 154.80KB)

• Equity Appendices (PDF 191.86KB)

• Findings on the Current Tax System by Principle (PDF 45.03KB)

• Committee Comments on Findings (PDF 25.88KB)

• Home Ownership Paper (PDF 47.07KB)

• Characteristics of Homeowners with Property taxes greater than 6% of income (PDF 11.36KB)

• Lumpiness - Timing of Tax Payments Paper (PDF 18.39KB)
• Problem statements by Tax Principle

• Problems Identified by the Committee (PDF 8.85KB)

• Summary of Problem Statements by the Committee (PDF 29.64KB)

• Problem Statements sorted by ranking (PDF 18.63KB)

• Alternatives and Problems (PDF 23.35KB)

• Committee's Top 10 Problems and Which Alternatives Address Them (PDF 12.74KB)

• Questions Relating to Tax Principles (PDF 19.60KB)
• Short Run Income Elasticity Methodology (PDF 12.55KB)
• Simplicity Paper (PDF 30.17KB)

• Excise Tax Return (PDF 91.32KB)

• Transparency Paper - Hidden Taxes (PDF 10.72KB)

• Transparency Chart (PDF 11.46KB)

Value added taxes:

• Calculating the Base for a Value-Added Tax (VAT) (PDF 25.53KB)
• Comprehensive Tax Structure Changes: Some Calibration Calculations (PDF 19.54KB)
• Value Added Tax Choices (PDF 18.50KB)

Washington's existing tax system:

• Alternative Ways to Pay for a Clean Environment (PDF 88.61KB)
• Calibration Calculations for Washington State Taxes (PDF 10.10KB)
• Findings on the Current Tax System - Summary (PDF 45.03KB)
• Incremental Changes to the Tax System to Maintain Viability (PDF 20.20KB)
• Matrix of Existing Taxes (PDF 13.07KB)
• Pyramiding of the B&O Tax (PDF 5.04KB)
• Recommendations of Previous Washington Tax Studies (PDF 22.00KB)
• Reliance on Particular Tax Sources (PDF 15.56KB)
• Summaries of Existing Taxes (PDF 17.26KB)
• Unique Features of Washington's Tax System (PDF 15.96KB)
• Washington State Estate Tax Options (PDF 27.92KB)