Blog

April 17 , 2017 - Emily Makings

New brief: House-Passed 2017–19 Operating Budget Would Increase Spending by $6.4 Billion

In a new policy brief, we take a look at the House-passed operating budget. Briefly: The House-passed operating budget would increase revenues by $2.981 billion in 2017–19. It would impose a 20 percent B&O tax surcharge on various activities while reducing B&O taxes for small businesses, and it would impose a tax on capital gains, […]


April 11 , 2017 - Emily Makings

New brief: Comparing the Operating Budgets

In a new policy brief, we provide a short comparison of the 2017-19 operating budget proposals, as passed by the Senate and House. UPDATE: We’ve recorded a Policy Today podcast discussing the differences between the House and Senate budget plans. You can listen to it here.


April 06 , 2017 - Emily Makings

New brief: Comparing the Education Funding Proposals, Second Edition

In a new policy brief, we provide a side-by-side comparison of the education funding plans that have been proposed by the governor and Legislature. This is an update of the comparison we published last month. The update reflects changes made to the House- and Senate-passed plans, as funded in the operating budgets passed by each chamber. […]


March 17 , 2017 - Emily Makings

New brief: Washington’s Steady Move to an Economic Nexus Standard for Taxes

In a new policy brief, we look at Washington’s Steady Move to an Economic Nexus Standard for Taxes. Briefly: “Nexus” means a connection, and it is a determinant of jurisdiction in tax law. Federal law is unclear as to whether a state may tax businesses without a physical presence in the state. Washington has used […]


March 01 , 2017 - Emily Makings

New brief: Comparing the Education Funding Proposals

There are now four major education funding plans circulating: Gov. Inslee's proposal, the House-passed ESHB 1843, the Senate-passed SSB 5607, and SB 5825 (a proposal from Sen. Mullet). In a new policy brief, we provide a side-by-side comparison of the four plans. Briefly: Four major education funding plans have been proposed to address the McCleary decision. Gov. […]


February 28 , 2017 - Emily Makings

New report: Toward a More Effective Tax Appeals Process for Washington

In a new special report, we take a look at Washington's tax appeals process. Here's the executive summary: The Council on State Taxation (COST) notes that the U.S. tax system works because of voluntary compliance; thus, it is imperative that the system be perceived “to be balanced, fair, and effective” (Lindholm et al. 2016). Washington’s […]


February 24 , 2017 - Emily Makings

New Brief: Senate-Passed Bill Would Overhaul and Increase School Funding

Last week we published a policy brief on Gov. Inslee's education funding proposal and HB 1843 (which has since been passed by the House). Today we have a new brief on SSB 5607, the Senate-passed education funding bill. Briefly: The Senate has passed SSB 5607 in response to the McCleary decision. The bill would fund […]


February 16 , 2017 - Emily Makings

New Brief: Education Funding Plans: The Governor and House Want Significant New Spending

In a new policy brief we discuss Gov. Inslee's plan to comply with the McCleary decision on school funding as well as HB 1843, which was passed by the House Appropriations Committee earlier this month. Briefly: The Legislature must fully comply with the McCleary decision on school funding by September 2018. Both Gov. Inslee’s education […]


January 17 , 2017 - Emily Makings

New report: Gov. Inslee's 2017-19 Operating Budget Proposal Would Significantly Increase Spending and Taxes

In a new report, we provide an overview of Gov. Inslee's proposed operating budget for the next biennium. Briefly: Economic growth means that NGFS+ revenues for 2017-19 are expected to increase by $2.579 billion over 2015-17. Gov. Inslee proposes increasing revenues by another $4.369 billion. The B&O tax rate on services would be increased from […]


August 10 , 2016 - Emily Makings

New report: I-1433: A “Blunt Instrument” Increasing the Minimum Wage and Mandating Paid Sick Leave

Initiative 1433 will be on the ballot in November. We consider the initiative in a new report. Briefly: I-1433 would increase the state minimum wage to $13.50 over four years. It would require businesses statewide to provide paid sick leave to employees. One hour of paid sick leave would be earned for every 40 hours […]