Public Revenue and Spending | Research and Publications

Everybody Else Gets One: An analysis of tax breaks in Washington

04.21.2008 | Reviews the 567 tax exemptions on the books as of 2007 and suggests that some of the lost revenue could be better spent on improving education, health, the environment, transportation, or other pubic services. | Read

Fairer Taxes for Washington: Taxing high incomes to reduce regressive taxes and improve public services

04.21.2008 | Outlines options for a limited tax on the highest income households in Washington, coupled with a reduction in sales or property taxes, to create a fairer tax system that keeps pace with economic growth. | Read

The Environment, the Economy, and Energy: Redirecting Windfalls for a Renewable Energy Future and a Sustainable Transportation Policy

10.01.2006 | Discusses the energy-economic-environmental quandary confronting us individually and as a society, and explores policy options for rational and democratic energy and transportation policies in our state. | Read

Washington's Estate Tax

09.01.2006 | Did you know that Washington’s state estate tax exempts estates of less than $2 million and all family farms? Married couples with $4 million or more in assets can completely avoid the tax with minimal planning. About 200 estates per year in Washington pay taxes out of 45,000 deaths – less than half of 1%. | Read

Adding Up: New Tax Breaks in Washington 2004-2006

06.01.2006 | Bargaining for tax breaks has become a routine part of doing business. Fearful of losing jobs, Washington, like other states, is giving away public revenue while under-funding the services necessary for a vibrant economy and a healthy democracy. In the three legislative sessions from 2004 through 2006, the Washington legislature passed at least 61 measures either granting new tax preferences or extending old ones. These new tax breaks will cost the state nearly half a billion dollars in the 2007-09 biennium. | Read

Regulating the Oil Industry and Corralling Oil Industry Profits for the Benefit of Citizens and Businesses in Washington State

02.01.2006 | Washington state has the authority to create policy to capture some of the windfall profits of oil companies, invest these profits in renewable energy, and regulate gasoline prices. This discussion brief lays out the background and explores policy options for a rational and democratic energy policy in our state. | Read

Washington's Gas Tax in Historical Perspective

08.01.2005 | Washington's gas tax still remains below the rate of the 1950s and 1960s once adjusted for inflation. Investment from the gas tax will make up for years of neglect and set the stage for broad-based economic growth. Read

Washington's Estate Tax: Protecting Our State's Resources

03.01.2005 | Restoring the tax would improve the progressivity of the state’s tax system, maintain incentives that promote charitable giving, and prevent wealth disparities from growing wider. | Read

Unearned Income Tax in Washington: Building Resources for the Greater Good

03.01.2005 | Existing taxes fall disproportionately on the state’s lower-income residents. Reforming the state’s tax system could bring in desperately needed additional revenue and could make the state’s tax system more equitable. One possibility is the adoption of a tax on unearned dividend and interest income. | Read

Reforming Washington's Tax System: Where Do We Go From Here?

01.01.2005 | Tax reform is essential for Washington to meet the needs of its citizens. This brief takes a close look at the general elements that should be included in a balanced and fair system tax system, along with issues to consider in deciding among alternatives. | Read

An Incremental Approach to Improve Washington State's Tax System: A Proposal for a Tax on High-Income Households

09.01.2004 | Washington is one of only seven states with no personal income tax. A new tax on high-income households would more fairly distribute taxes and produce revenues that would grow with the state's economy and need for services, particularly if linked to a reserve account and reductions in other taxes. | Read

Lost Revenue, Lost Opportunities: Tax Exemptions in Washington State

04.01.2004 | Evaluating tax breaks side-by-side with the need for lower class size in public schools, children’s health programs, access to college, transportation improvements, and other investments in our future has to be part of the solution to Washington’s long-term budget problems. This paper provides background information on tax exemptions in Washington state and discusses major issues to consider in moving toward more balanced and fair tax policies. | Key Findings | Read

It's Not Just the Recession: The Budget Crisis and Washington State's Structural Deficit

07.01.2003 | The national economic downturn is a major factor in large deficits in the Washington state budget. However, the state's revenue problems will remain even when the economy is flourishing again, because our tax system is so out of step with the 21st century economy. Without restructuring the tax system, Washington residents will face the choice of either continually raising tax rates or having insufficient public revenues to fund the level and quality of public services they want and a healthy economy needs. | Read

Tax Incentives: Review or Remove

03.01.2003 | Seven tax preference programs are scheduled to expire in the 2003-05 biennium. Extending these tax preferences will cost the state an estimated $94.6 million and local governments $23.8 million in lost tax revenue for the 2003-05 biennium. This amount would increase to $317 million in the 2005-07 biennium. Is it worth it? Are the incentives achieving the goal of improving the local economy by creating jobs? | Read