Final Report

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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

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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
      "Public Opinion on Issues of Tax Fairness"
       Table of Contents
       Text

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

OklahomaRevenue-Neutral Tax Reform for Oklahoma. 

OregonReview of Oregon's Tax System

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

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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

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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

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