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 27 , 2017 - Emily Makings
Another education funding plan in the mix
There are now several options on the table as to how to comply with the state Supreme Court’s McCleary decision. Gov. Inslee’s proposal and the House-passed ESHB 1843 would increase education spending but stay within the current funding structure (see this policy brief for more). The Senate-passed SSB 5607 would also increase spending but would […]
February 16 , 2017 - Mary Strow
Tax Foundation primer on House GOP's Border Adjustment Tax proposal
House Republicans in Congress have proposed a "Border Adjustment Tax," which has generated no small amount of confusion (at a press conference this morning, Speaker Paul Ryan commandeered reporters' audio recorders for an impromptu tutorial). Yesterday The Tax Foundation issued a guide to understanding the proposal. Its key findings: In 2016, the House Republicans released […]
February 09 , 2017 - Mary Strow
Washington state Number Two in the nation for gas tax
The Tax Foundation is out with its annual rankings for state gas taxes (see map below), and Washington ranks second in the nation at 49.4 cents per gallon (numbers don't include the federal gas tax of 18.4 cents per gallon). But before you start wringing your hands, consider the Foundation's take on this particular form of […]
February 07 , 2017 - Mary Strow
January 28 , 2017 - Emily Makings
Highlights from the new education funding proposal
[Update 3:49pm — Legislative language has now been released — see here.] As Mary noted yesterday, the Senate Majority Coalition has released its education funding plan. This comes after the Republicans on the Education Funding Task Force offered only “guiding principles,” and the EFTF could not agree on recommendations to the Legislature. (For background on all of […]
January 25 , 2017 - Mary Strow
New Policy Brief: Washington State Businesses Pay 58 Percent of State and Local Taxes
We're out with a new policy brief on business taxation, "Washington State Businesses Pay 58 Percent of State and Local Taxes." It gives an overview of how and how much Washington businesses are taxed, and compares us to the rest of the country. Here are some highlights: The percentage of Washington’s private sector gross state […]
December 13 , 2016 - Emily Makings
Gov. Inslee’s education proposal would increase spending by $3.9 billion and add $4.4 billion in new taxes
Today Gov. Inslee released his proposal to increase education spending in the 2017–19 biennial budget. Some of this proposed spending is related to the McCleary decision. According to the governor’s policy brief, the proposal “includes the final steps of addressing teacher compensation and ending the decades-long overreliance on local levies for basic education.” It throws […]
October 18 , 2016 - Mary Strow
New Policy Brief on I-732: Imposing a New Carbon Tax in Washington State
We've put together a Policy Brief – which you can read in full here – on I-732, the statewide initiative on the November ballot that would create a new carbon tax in Washington. In brief: Initiative 732 would impose a tax on carbon dioxide emissions and at the same time lower other taxes. The carbon tax would […]
October 12 , 2016 - Mary Strow
Tax Foundation dings gross receipts tax
Washington's Business and Occupation (B&O) tax stands out as one of the few gross receipts taxes (GRTs) still around in America. Last week the Tax Foundation wrote critically of GRTs, noting that Though gross receipts taxes are business taxes and as such are sometimes viewed as progressive, in reality, they have potential to be more regressive […]