Public Revenue and Spending | Archives

Research and Publications

The Washington State Budget and the Washington Economy

10.01.2002 | With unemployment continuing high and large projected state budget shortfalls, lawmakers in Olympia are facing tough decisions among competing needs and interests. Here's some basic principles that can help guide those decisions in stimulating our state economy. | Read

Washington's Estate Tax

09.01.2002 | Opponents of Washington's estate tax are pressing legislators to pursue a phase-out of the state estate tax. Opponents claim that estate taxes devastate family farms and small businesses. However, very few family farms or small businesses are impacted by estate taxes. | Read

An Income Tax for Washington State?

09.01.2002 | Seven states, including Washington, do not levy an income tax. Instead, the state relies on three highly regressive taxes, the property tax, business and occupation tax and sales tax. Are there other options? What are the issues? | Read

Intangible Wealth Tax

09.01.2002 | Washington state's heavy reliance on sales tax and real property tax to fund essential state services made sense 70 years ago, but many people believe that it is time to modernize our tax structure to reflect the new realities of today's economy. | Read

Extending the Retail Sales Tax to Services in Washington State

09.01.2002 | Expanding retail sales taxes to include business services is highly controversial even though substantial revenue can be raised. What are the revenue impacts and the issues involved in eliminating exemptions to the retail sales tax? | Read

A Concise History of Washington's Tax Structure

08.01.2002 | Since 1935, the retail sales tax, business and occupation tax, and property tax have been the major sources of Washington state revenues. Our tax system has evolved to the point of being rated the most reqressive tax in the country. Today's climate may be right for making major changes in Washington's tax structure. | Read

Initiative 791: A Proposal That Undermines the Ability of Government to Serve the People

08.01.2001 | I-791 takes a "one size fits all" approach that potentially threatens vital services in health care, public safety, and education. It would establish a fiscal limit so universal in application that it would engender chaos in its implementation and unintended negative consequences in its operation. | Read

Potential Impacts of Proposed Initiative 747

08.01.2001 | In cities, property taxes cover basic services. These include fire and police protection, human services, street maintenance, libraries, and parks and recreation. In counties, property tax revenues pay for regional basic services, including jails, courts, district attorneys, 911 dispatch, garbage and recycling, police, and elections. With inflation averaging 4.1% since 1960 and estimated at 2.6% from 2002 to 2007, a 1% cap on the property tax means taxing districts will be unable to maintain their current levels of service. | Read

Fact Sheets

Washington's Estate Tax and the 2003 Legislature

02.10.2003 | Read