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
• Tax Reference Manual 2002
• Tax Statistics 2002
• Tax Exemptions 2000

Other state tax studies

Florida

• State Tax Reform Task Force - Final Report

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
• Part 2
• Part 3
• Part 4

Oklahoma

• Revenue-Neutral Tax Reform for Oklahoma.

Oregon

• Review of Oregon's Tax System

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

Slide presentations

• Adequacy of Local Revenues
• Adequacy of State Revenues
• Elasticity and Stability
• Harmony with Other States - Border Issues
• Major Milestones and Trends in Washington's Tax Structure 1935-2001
• Taxpayer Perceptions
• Tax Principles
• Tax Structure Study Committee Purpose
• Washington Tax Structure Overview

Background documents (by topic)

Alternatives and packages:

• Adjustment Alternatives and Problems Addressed
• Administrative Issues for Alternatives
• Alternative Packages Suggested by Committee Members
• Alternatives for Replacement Revenues
• Inventory of Tax Alternatives
• Major Replacement Alternatives Fiscal Estimates
• Matrix of Adjustment Alternatives
• Matrix of Adjustment Alternatives by Tax Principle
• Matrix of Administrative and Policy Adjustments
• Matrix of Replacement Alternatives
• Matrix of Sample Packages
• Mechanics of Replacement Alternatives
• Representative Cairnes' Package
• Responses to Committee Questions on Adjustments
• Summaries of Adjustment Alternatives by Subcommittee
• Summaries of Administrative and Policy Adjustments
• Summaries of Replacement Alternatives
• Sustainability Package

• Apportionment Primer

Committee questions:

• Chairman's Questions and Answers
• Committee Questionnaire on Draft Packages
• Tax Incidence Including Federal Income Tax
• Taxation of Agriculture
• Tobacco and Alcohol Taxes

Dedicated taxes:

• Dedicated Taxes Paper

Exemptions:

• Exemption Revenue Impacts Chart
• Exemption Revenue Impacts by Tax Chart
• Tax Exemptions Paper
• Tax Incentives Paper

Fees and charges:

• Fees and Charges Revenue Chart
• Licenses, Permits, and Fees Revenue Chart
• National conference of State legislatures report: "The Appropriate Role of User Charges in State and Local Finance"
• Taxes and Fees Paper
• Taxes, Fees, and Charges Description

Income taxes:

• Comprehensive Tax Structure Changes: Some Calibration Calculations
• Indirect Consequences of Taxation for Corporations and Individuals
• Personal and Corporate Income Tax Choices

Property taxes:

• Analysis of I-747:

• Office of Financial Management and Department of Revenue

• Department of Revenue Property Tax Division Questions and Answers

• Eliminating the State Property Tax Levy
• Property Tax Alternatives
• Property Taxes by Fund
• State Property Taxes by Calendar Year

Tax principles:

• Economic Neutrality Paper
• Economic Vitality Paper
• Equity Paper

• Equity Appendices

• Findings on the Current Tax System by Principle

• Committee Comments on Findings

• Home Ownership Paper

• Characteristics of Homeowners with Property taxes greater than 6% of income

• Lumpiness - Timing of Tax Payments Paper
• Problem statements by Tax Principle

• Problems Identified by the Committee

• Summary of Problem Statements by the Committee

• Problem Statements sorted by ranking

• Alternatives and Problems

• Committee's Top 10 Problems and Which Alternatives Address Them

• Questions Relating to Tax Principles
• Short Run Income Elasticity Methodology
• Simplicity Paper

• Excise Tax Return

• Transparency Paper - Hidden Taxes

• Transparency Chart

Value added taxes:

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

Washington's existing tax system:

• Alternative Ways to Pay for a Clean Environment
• Calibration Calculations for Washington State Taxes
• Findings on the Current Tax System - Summary
• Incremental Changes to the Tax System to Maintain Viability
• Matrix of Existing Taxes
• Pyramiding of the B&O Tax
• Recommendations of Previous Washington Tax Studies
• Reliance on Particular Tax Sources
• Summaries of Existing Taxes
• Unique Features of Washington's Tax System
• Washington State Estate Tax Options