State Tax Study Commissions

Former Senator Russell Long of Louisiana had a succinct definition of tax reform: "Tax reform means 'don't tax you, don't tax me, tax that fellow behind the tree.'" While states tinker with their tax systems every year, most have tended to overlook the need for more fundamental tax reform to reflect structural economic change. Reform, according to University of Tennessee professor William Fox, "would seem to achieve more goals than just revenue chasing. Other goals might include better revenue elasticity, improved fairness, reduced efficiency costs, easier administration and compliance."

Reconfiguring a tax system is a daunting task and broad tax reform efforts are not undertaken lightly. Yet most states have at least considered it at one time or another, usually through commissioning a tax study or appointing a blue ribbon panel.

The following chart documents selected tax reform efforts in the states over the last 17 years. These vary considerably in their size, scope and focus. Tax reform efforts selected for inclusion in this compilation are relatively comprehensive in nature. In addition, the following include tax studies that involved a direct government role in conducting or commissioning them. This compilation generally does not include studies conducted independently of state governments and without formal presentation of the resulting reports to state government officials, or those done purely for academic research or private interests.

AL | AK | AZ | AR | CA | CO | CT | DE | FL | GA | HI | ID | IL | IN | IA | KS | KY | LA | ME | MA | MD | MI | MN | MS | MO | MT | NE | NV | NH | NJ | NM | NY | NC | ND | OH | OK | OR | PA | RI | SC | SD | TN | TX | UT | VT | VA | WA | WV | WI | WY | DC

State

Latest State Tax Study Commission and Report and Previous State and Other Tax Studies

Alabama

2010. “Revenue Sources of the State of Alabama,” 18th edition of report on major revenue sources by legislative fiscal office.
http://lfo.state.al.us/pdfs/2011%20Tax%20Guide.pdf
2003. "Legislator's Guide to Alabama Taxes," 13th edition of report on major revenue sources by legislative fiscal office.
Http://www.lfo.state.al.us/pdfs/TAXGUIDEwCHARTS_3_4_03.pdf

Alaska

2011. “State of Alaska, Department of Revenue, Tax Division. Annual Report, Fiscal Year 2011.”
http://www.tax.alaska.gov//programs/documentviewer/viewer.aspx?2470f

Arizona

2011. “Arizona Department of Revenue. Fiscal Year 2011, Annual Report.”
http://www.azdor.gov/Portals/0/AnnualReports/FY11_Annual_Report_Web.pdf
2011. “Arizona Department of Revenue. The Revenue Impact of Arizona’s Tax Expenditures, Fiscal Year 2011.”
http://www.azdor.gov/LinkClick.aspx?fileticket=WQJo4tyBtcU%3d&tabid=108&mid=492
2009. “A Fiscal Tool Box. Tools for a More Fair and Effective Revenue Policy for Arizona; Recommendations of the Citizens Finance Review Commission.”
http://www.azcfrc.az.gov/documents/040221.pdf

Arkansas

2009. “Summary of Expenditures and Construction Expenditures for State Agencies and Institutions for Fiscal Years 1998-99 Through 2007-08.” Prepared by Bureau of Legislative Research, Arkansas Legislative Council
http://www.arkleg.state.ar.us/bureau/fiscal/Publications/A%20Book%20Summary%20of%20Expenditures%20-%20Main%20Page.pdf
2003. "Tax Options for Arkansas," study on state tax structure by the Winthrop Rockefeller Foundation.
http://www.wrfoundation.org/assets/files/pdfs/2003_tax_opt_sum.pdf

California

California Senate and Assembly Select Committee on Improving State Government.
http://democrats.assembly.ca.gov/Issues/California_Reform/default.aspx
Saving California Communities.
http://www.savingca.org/
2009. “Commission on the 21st Century Economy.”
http://www.cotce.ca.gov/documents/reports/documents/Commission_on_the_21st_Century_Economy-Final_Report.pdf
2003. "Options for Revising the California Tax System," report to the governor by the California Commission on Tax Policy in the New Economy.
http://commerce.ca.gov/ttca/pdfs/link_overview/ersi/TaxComm_OptionsForRevisingCATaxSystem_6-23-03.pdf

Colorado

2010. Senate Joint Resolution 10-002.
http://www.leg.state.co.us/clics/clics2010a/csl.nsf/fsbillcont/70257820E8FB16D9872576A8002B57E1?Open&file=SJR002_enr.pdf
2009. University of Denver, Center for Colorado’s Economic Future, “Colorado Tax Expenditures, A Copendium.”
http://www.du.edu/economicfuture/documents/TaxExpenditureCompendium_000.pdf
2001. “Colorado Tax Profile Study 2001 and Statistics of Income.”
http://www.colorado.gov/cs/Satellite?blobcol=urldata&blobheader=application%2Fpdf&blobkey=id&blobtable=MungoBlobs&blobwhere=1191399140510&ssbinary=true

Connecticut

2012. “Connecticut Tax Expenditure Report January 2012.”
http://www.cga.ct.gov/ofa/Documents/year/TER/2012TER-20120410_Tax%20Expenditure%20Report%20FY%2012%20Revised.pdf
2010. Commission on Enhancing Agency Outcomes. Link to Final Report and Appendices.
http://www.cga.ct.gov/gae/ceao/

Delaware

2011. "State of Delaware Tax Preference Report."
http://finance.delaware.gov/publications/tax_prefer/report_11.pdf

Florida

2008. “Florida Taxation and Budget Reform Commission, 2007-08 Final Report.”
http://www.law.fsu.edu/library/databases/ftbrc/pdf/TBRCFinalReport.pdf
2002. "Florida State Tax Reform Task Force Final Report."
http://dor.wa.gov/content/aboutus/statisticsandreports/wataxstudy/FL_Task_Force_final_report.pdf

Georgia

2010. Press Release, “Budget Task Force Presents Final Recommendations to Lt. Governor Cagle and Senate Leadership,” March 16, 2010. 
http://ltgov.georgia.gov/press-releases/2010-03-16/budget-task-force-presents-final-recommendations-lt-governor-cagle-and
2006. “Final Report of the Senate Limited Taxation Study Committee.”
http://www.senate.ga.gov/sro/Documents/StudyCommRpts/06LimitedTaxationRpt.pdf

Hawaii

2012. Study of the Hawaii Tax System Monthly Report, April 30, 2012.
http://state.hi.us/tax/trc/docs2012/sup_120518/Hawaii_Project_Status_Report_April_30.pdf
2007. Hawaii Tax Review Commission, ongoing commission, periodic reports. Report of the 2005-2007 Tax Review Commission.
http://state.hi.us/tax/trc/docs2007/Final_Report.pdf
2003. Hawaii Tax Review Commission, ongoing commission, periodic reports. Report of the 2001-2003 Tax Review Commission.
http://state.hi.us/tax/trc/docs2003/trc_rpt_2003.pdf

Idaho

2011. Idaho State Tax Commission, ongoing commission, periodic reports, latest annual report.
http://www.tax.idaho.gov/reports/EPB00033_11-30-2011.pdf

Illinois

2009. Illinois Department of Revenue, “Analysis of Selected Illinois Business Tax Incentives.”
http://www.revenue.state.il.us/AboutIdor/TaxResearch/ILBusinessTaxIncentivesBook.pdf
2009. “Property Tax Reform and Relief Task Force,” report to the General Assembly, December 2009.
http://tax.illinois.gov/localgovernment/Propertytax/TaskForceReport.pdf

Indiana

2011. Commission on State Tax and Financing Policy, ongoing commission, latest report.
http://www.in.gov/legislative/interim/committee/reports/STFPEB1.pdf
2002. Commission on State Tax and Financing Policy, ongoing commission, latest report.
http://www.in.gov/legislative/interim/committee/2002/committees/reports/STFP5B1.pdf

Iowa

2012. Iowa Industrial (Sales and Use Taxes) Processing Exemption Study Committee, ongoing commission, latest report.
 http://www.iowa.gov/tax/taxlaw/11IPEAnnRep.pdf
2010. Iowa Streamlined Sales Tax Advisory Council, 2010 Report to the Iowa General Assembly, January 13, 2011.
http://www.iowa.gov/tax/taxlaw/SLST2010Report.pdf
1999. Task Force to Study Iowa's System of State and Local Taxation.
http://contentdm.legis.state.ia.us/cgi-bin/showfile.exe?CISOROOT=/99ic&CISOPTR=23&CISOMODE=print

Kansas

2011. House Government Efficiency Committee, Committee Action Index as of March 18.
http://kslegislature.org/li/b2011_12/measures/documents/ctte_h_govt_effcncy_fisc_ovst_1_index_2011.pdf
2011. “Kansas Tax Facts. 2011 Supplement to the Eight Edition.”
http://skyways.lib.ks.us/ksleg/KLRD/Publications/TaxFacts/2011TaxFactsSupp.pdf
2010. “Kansas Tax Facts. A Reference Booklet on State and Local Taxes.”  Eight Edition.
http://skyways.lib.ks.us/ksleg/KLRD/Publications/TaxFacts/2010TaxFacts8thEd.pdf
2009. House Government Efficiency and Fiscal Oversight Committee, Committee Action Index.
http://kslegislature.org/li/m/historical/committees/minutes/09_10/house/hGovEfffisc/2009BillIndex.pdf

Kentucky

The Governor’s Blue Ribbon Commission on Tax Reform.
http://ltgovernor.ky.gov/taxreform/Pages/default.aspx
2012. “Options—Tax Reform Initiatives.” A Presentation to the Governor’s Blue Ribbon Commission on Tax Reform. 
http://ltgovernor.ky.gov/taxreform/Documents/20120508_Options.pdf
2012. “Prior Tax Reform Initiatives.” A Presentation to the Governor’s Blue Ribbon Commission on Tax Reform.
http://ltgovernor.ky.gov/taxreform/Documents/20120410_PriorTaxReformInitiatives.pdf

Louisiana

2011. Louisiana Tax Commission, ongoing commission, latest annual report.
http://www.latax.state.la.us/Menu_AnnualReports/UploadedFiles/2011%20LOUISIANA%20TAX%20COMMISSION.pdf

Maine

2011. Maine Tax Incidence Study, latest report.
http://www.maine.gov/legis/ofpr/taxation_committee/interim_schedule/MRS_Tax_Incidence_Study.pdf
2010. Tax Foundation, Tax Policy Blog. Income Tax Reform Repealed by Referendum in Maine.
http://www.taxfoundation.org/blog/show/26408.html

Massachusetts

2012. “Report of the Tax Expenditure Commission.”
http://www.mass.gov/dor/docs/dor/stats/tax-expenditure-commission-materials/final-report/tec-report-with-appendices-new.pdf
2008. “Income Tax Repeal Defeated at the Polls.”
http://www.boston.com/news/local/breaking_news/2008/11/income_tax_repe.html

Maryland

2012. Five year Corporate Income Tax Study, links to tax years 2006-2009. Conducted by Comptroller of Maryland.
http://www.marylandtaxes.com/finances/revenue/combined.asp
2011. “Tax Year 2008 Maryland Tax Incidence Study.” Conducted by Comptroller of Maryland.
http://www.marylandtaxes.com/finances/revenue/Tax_Incidence_Report_2011.pdf
2011. “Maryland Remote Sales Tax Loss Study.” Conducted by Comptroller of Maryland.
http://www.marylandtaxes.com/finances/revenue/reports/salesandusereceipts/Remote_Sales_report_2011.pdf
2002. “Overview of Maryland’s Tax Structure.” Presentation to the Commission on Maryland’s Fiscal Structure.
http://mlis.state.md.us/other/MD_Fiscal_Structure/Tax_Structure.pdf

Michigan

2012. 2011 Annual Report, Michigan State Tax Commission.
http://www.michigan.gov/documents/treasury/2011_Annual_Report_376902_7.pdf
2009. “Charting a Way Forward; A Path Towards Fiscal Stability for the State of Michigan.”
http://council.legislature.mi.gov/files/lcge/lcge_final_report.pdf
2002. "School Finance Reform in Michigan, Proposal A: Retrospective," conducted by Office of Revenue and Tax Analysis.
http://www.michigan.gov/documents/propa_3172_7.pdf

Minnesota

2012. Tax Expenditure Budget Reports (published in even-numbered years), 2012 report.
http://www.revenue.state.mn.us/research_stats/research_reports/2012/2012_tax_expenditure_links.pdf
2011. Tax Incidence Studies (published in odd-numbered years”), 2011 report.
http://www.revenue.state.mn.us/research_stats/research_reports/2011/2011_tax_incidence_study_links.pdf
2011. “Tax Expenditure Review Report: Bringing Tax Expenditures Into the Budget Process.”
http://www.revenue.state.mn.us/research_stats/Documents/TE_Review_Report_02_15_11.pdf
2009. The Governor’s 21st Century Tax Reform Commission. “Minnesota’s Millennium: Launching a New Generation of Competitive Leadership and Economic Growth.”
http://www.revenue.state.mn.us/research_stats/research_reports/2009/Govs%2021%20century%20TRC%20report.pdf

Mississippi

2008. Tax Foundation, Tax Policy Blog. Mississippi Tax Study Commission Recap.
http://www.taxfoundation.org/blog/show/23086.html

Missouri

2012. Missouri Historical Tax Summary, 1970-2011.
http://eparc.missouri.edu/Publication/HistTax/index.htm
2011. State of Missouri, State Tax Commission. Ongoing commission, latest Annual Report.
http://www.stc.mo.gov/2011annualreport.htm
2009. Senate Concurrent Resolution No. 54.
http://www.senate.mo.gov/10info/pdf-bill/hcs/SCR54.pdf
2003. "Examining Missouri's Tax System: Tax Expenditures-A First Step."
http://mobudget.org/files/intro.pdf

Montana

2010. Montana Department of Revenue, ongoing biennial report, latest report.
http://revenue.mt.gov/content/publications/biennial_reports/2008-2010/BiennialReport.pdf
2003. Archive of Tax Reform Study Commission.
http://archive.org/stream/finalreportofint00montrich#page/n0/mode/2up

Nebraska

Nebraska Legislature, Taxes in Nebraska.
http://www.nebraskalegislature.gov/app_rev/coins.htm
2012. Chronological History of Nebraska Tax Rates.
http://www.revenue.ne.gov/research/chronology.html
2011. Department of Revenue, “Nebraska Tax Incentives,” latest annual report.
http://www.revenue.ne.gov/incentiv/annrep/10an_rep/2010_incentives_annual_report_FINAL.pdf
2010. Department of Revenue ongoing study, latest report.
http://www.revenue.ne.gov/research/2007_Tax_Burden_Study.pdf
2002. "1999 Nebraska Tax Burden Study."
http://www.revenue.state.ne.us/research/99TaxBurdenStudy.pdf

Nevada

2006. Department of Taxation, latest annual report.
http://tax.state.nv.us/documents/AnnualReport05.PDF
2001. Governor’s Task Force on Tax Policy in Nevada. Includes links to updates from 2003.
http://www.leg.state.nv.us/71st/Interim/Studies/TaxPolicy/FinalReport/TaxTaskForcehomepage.cfm

New Hampshire

2012. Department of Revenue Administration, ongoing, latest annual Tax Expenditure Report.
http://www.revenue.nh.gov/publications/reports/documents/2011TaxExpenditureReport.pdf
2010. New Hampshire Fiscal Policy Institute. “An Overview of New Hampshire’s Tax System.”
http://www.nhfpi.org/wp-content/uploads/2010/12/An-Overview-of-the-New-Hampshire-Tax-System1.pdf
2001. Commission on Education Funding, blue ribbon tax study commission examined state tax revenue as related to education funding.
http://www.gspriorities.org/sites/default/files/resources/PDF/BLUE%20RIBBON%20COMMISSION%20REPORT_0.pdf

New Jersey

2012. New Jersey Department of the Treasury, Division of Taxation, latest ongoing annual Tax Expenditure report.
http://www.state.nj.us/treasury/taxation/pdf/TaxExpenditureReportFY2013.pdf
2011. Sales and Use Tax Review Commission, ongoing, latest annual report.
http://www.state.nj.us/treasury/taxation/pdf/commish/S&U2011review.pdf
2003. Corporate Business Tax Study Commission, Interim Report.
http://www.state.nj.us/treasury/taxation/pdf/cbtinterimrpt.pdf

New Mexico

2012. “New Mexico Business Tax Competitiveness and Simulations of Selected Tax Policy Changes,” prepared for the New Mexico Tax Research Institute.
http://www.nmtri.org/associations/3740/files/New%20Mexico%20Business%20Tax%20Competitveness%20Study%202012.pdf
2010. Government Restructuring Task Force, Final Report 2010.
http://www.nmlegis.gov/lcs/fileExists/interimreports/GRTF10.pdf
2009. Blue Ribbon Tax Reform Commission and Review of Credits and Exemptions Adopted Since 2003, as presented to the Legislative Finance Committee on August 13, 2009.
http://www.nmlegis.gov/lcs/lfc/lfcdocs/Review%20of%20Findings%20of%202003%20Blue%20Ribbon%20Tax%20Commission;%20Review%20of%20Tax%20Credits%20and%20Exemptions%202003%20to%20Present%20and%20Relation%20to%20Tax%20Policy%20Principals.pdf
2003. Final Report of the Blue Ribbon Tax Reform Commission.
http://www.nmlegis.gov/lcs/fileExists/interimreports/brtrc03.pdf

New York

2010. Staff Report to the New York State Senate, Select Committee on Budget and Tax Reform. “Enhancing New York State’s Fiscal Stability through a More Rational and Streamlined Sales Tax System.”
http://www.nysenate.gov/files/pdfs/FinalDraftSalesTaxReport.pdf
2009. Department of Taxation and Finance, Office of Tax Policy Analysis.
http://www.bcnys.org/inside/tax/2009/CFTReformDTFoutline071209.pdf
New York State Senate Budget and Tax Reform Committee
http://www.nysenate.gov/committee/budget-and-tax-reform

North Carolina

2009. 2007-2008 Revenue Laws Study Committee, Report to the 2009 General Assembly of North Carolina, 2009 Session.
http://www.ncleg.net/DocumentSites/committees/revenuelaws/Revenue%20Laws%20Reports%20to%20the%20General%20Assembly/Report%20to%20the%202009%20General%20Assembly%20%282009%20Session%29.pdf
2003. The Final Report by the Governor’s Commission to Modernize State Finances.
http://www.osbm.state.nc.us/files/pdf_files/final_rpt_gov_comm.pdf

North Dakota

2001. "A study of North Dakota's Tax Structure," Tax Study Committee created in 1999.
http://www.nd.gov/tax//genpubs/taxstudyreport.pdf

Ohio

2012. Ohio Department of Taxation, State Tax Report. Ongoing report, released at least twice a year, latest report.
http://tax.ohio.gov/divisions/communications/publications/ostr2012/OSTRWinter3_5_2012.pdf
2011. Ohio Department of Taxation, “Brief Summary of Major State & Local Taxes in Ohio.” Ongoing report, latest annual report.
http://tax.ohio.gov/divisions/communications/publications/brief_summaries/new%20internet%20Feb_7_2012/2011%20Brief%20Summary_and_cover.pdf
2011. Tax Expenditure Report for Fiscal Years 2012 and 2013.
http://tax.ohio.gov/divisions/communications/publications/FY%202012-2013%20TER%20-%20final.pdf
2010. Ohio Department of Taxation, ongoing report, latest annual report.
http://tax.ohio.gov/divisions/communications/publications/annual_reports/2010_annual_report/correction01-18-12/2010%20AR.pdf
2003. "Report of the Committee to Study State and Local Taxes."
http://tax.ohio.gov/channels/research/documents/CSSLT_Final_Draft.pdf

Oklahoma

2011. Annual Report of the Oklahoma Tax Commission, latest report.
http://www.tax.ok.gov/publicat/AR2011.pdf
2010. Oklahoma Tax Commission, Tax Expenditure Report. 
http://www.tax.ok.gov/reports/TER_2009-2010.pdf
2001. "Revenue-Neutral Tax Reform for Oklahoma: Issues and Options."
http://dor.wa.gov/content/aboutus/statisticsandreports/wataxstudy/oktax.pdf

Oregon

2011. State of Oregon Tax Expenditure Report, biennial report, latest annual report.
http://www.oregon.gov/dor/STATS/docs/ExpR11-13/tax-expenditure-report-2011-2013.pdf
2010. Tax Foundation News Release. “Oregon Vote Shows Willingness to Tax High-Income Earners, Corporations.”
http://www.taxfoundation.org/research/show/25763.html
2009. Task Force on Comprehensive Revenue Restructuring, Final Report.
http://www.leg.state.or.us/comm/lro/comprehensive%20revenue%20task%20force/final_report_012109.pdf

Pennsylvania

2004. Pennsylvania Business Tax Reform Commission final report.
www.revenue.state.pa.us/portal/server.pt/.../ptrc_final_report_pdf

Rhode Island

2010. Tax Foundation, Fiscal Facts. “Rhode Island Officials Consider Income Tax Reform.”
http://www.taxfoundation.org/news/show/26374.html
2010. Department of Revenue, Office of Revenue Analysis, Tax Expenditures Report.
http://www.tax.ri.gov/reports/Tax%20Expenditure%20Reports/2010%20Tax%20Expenditures%20Report_1.pdf

South Carolina

2010. South Carolina Taxation Realignment Commission, final report.
http://www.scstatehouse.gov/citizensinterestpage/TRAC/FinalDocuments/TRACFinalReport.pdf
2010.  www.aikenstandard.com, “Panel recommends changes to state taxes.”
http://www.aikenstandard.com/Local/0723-State-Tax
2008.  A Report to the South Carolina General Assembly by the Joint Committee on Government Accountability and Oversight.
http://www.scstatehouse.gov/archives/citizensinterestpage/JCGAO/JCGAOReportMarch132008.pdf
2005. Ensuring a Competitive Revenue System for South Carolina: Findings and Conclusions from an Evaluation of the South Carolina Revenue System. Prepared for the Palmetto Institute, Clemson University.

South Dakota

2011. Department of Revenue Annual Reports and subject-specific studies conducted annually.
http://www.state.sd.us/drr2/publicat.htm

Tennessee

2008. “Getting it Right: The Effect on the Property Tax Base of Economic Development Agreements and Property Tax Incentives for Business,” brief by the Tennessee Advisory Commission on Intergovernmental Relations.”
http://www.tn.gov/tacir/PDF_FILES/Taxes/getting_it_right.pdf
2004. Tennessee Tax Structure Study Commission.
1999. "Financing Tennessee Government in the 21st Century." final report of.
http://www.tn.gov/tacir/PDF_FILES/Taxes/financereport.pdf

Texas

2011. Texas statutes require a tax incidence study be conducted by the comptroller's office before the start of each regular legislative session. Latest study.
http://www.window.state.tx.us/taxinfo/incidence/96-463TaxIncidence02-11.pdf
2010. Texas Select Committee on Government Efficiency & Accountability.
http://www.house.state.tx.us/_media/pdf/PROCLAMATION-Select-Committee-Government-Efficiency-Accountability.pdf

Utah

2011. Utah State Tax Commission, ongoing report, latest annual report.
http://tax.utah.gov/commission/reports/fy11report.pdf
2010. Utah Advisory Commission to Optimize State Government. Report to Governor Herbert.
http://www.utah.gov/governor/docs/Optcom_Final_Report.pdf
2008. Tax Analysts Special Report. “Insights and Caveats from Recent Tax Reforms in Utah.”
http://www.scstatehouse.gov/citizensinterestpage/TRAC/InsightsAndCaveatsFromRecentTaxReformInUtah.pdf

Vermont

Vermont Legislative Joint Fiscal Office, Challenges for Change website.
http://www.leg.state.vt.us/jfo/Challenges%20for%20Change.aspx
2011. Vermont Department of Taxes and Joint Legislative Fiscal Offices, biennial tax expenditures report, latest report.
1995-1996. "Vermont Tax Study," under the direction of the Joint Legislative Fiscal Committee.
http://www.leg.state.vt.us/reports/tax/tax.htm

Virginia

2012. Virginia Department of Taxation, active Severance Tax Study.
http://www.tax.virginia.gov/site.cfm?alias=severance
2011. Virginia Department of Taxation, 2007-2011 Virginia Retail Sales and Use Tax Expenditure Study, five volume report.
http://www.tax.virginia.gov/site.cfm?alias=SalesandUseTaxExpenditureStudy 
2003. Report of the Joint Subcommittee to Study and Revise Virginia's State Tax Code.
http://leg2.state.va.us/dls/h&sdocs.nsf/By+Year/HD262003/$file/HD26_2003.pdf
2001. Report of the Commission on Virginia's State and Local Tax Structure for the 21st Century.
http://leg2.state.va.us/dls/h&sdocs.nsf/By+Year/HD222001/$file/HD22_2001.pdf

Washington

2012. Department of Revenue, Tax Exemption Study.
http://dor.wa.gov/docs/reports/2012/Exemption_study_2012/2012%20Exemption%20Study%20-%20Entire%20Report.pdf
2010. Department of Revenue, Aerospace Tax Incentive Report Summary for Tax Year 2009.
 http://dor.wa.gov/docs/reports/2010/AerospaceTaxIncentive2009.pdf
2009. Department of Revenue, Evaluation of Tax Incentives.
http://dor.wa.gov/docs/reports/2010/Incentive%20Report%202009%20-%20Biotechnology.pdf
2009. Department of Revenue, Analysis of High Technology Programs.
http://dor.wa.gov/Docs/Reports/2009/High_Tech_Study.pdf
2009. Department of Revenue, Analysis of Rural County Sales Tax Program.
http://dor.wa.gov/docs/reports/2009/Rural_Counties_Study.pdf
2008. Department of Revenue, “Tax Exemptions-2008, A Study of Tax Exemptions, Exclusions, Deductions, Deferrals, Differential Rates and Credits for Major Washington State and Local Taxes.”
http://dor.wa.gov/docs/reports/2008/Tax_Exemptions_2008/Tax_exemptions_2008.pdf#page=181
2004. “Washington State Tax Study Update, Executive Summary,” by the Washington League of Women Voters.
http://www.lwvwa.org/pdfs/studies/2004Summary.pdf
2002. "Tax Alternatives for Washington State: A Report to the Legislature," by the Washington State Tax Structure Study Committee.
http://dor.wa.gov/Content/AboutUs/StatisticsAndReports/WAtaxstudy/Final_Report.htm

West Virginia

2012. West Virginia Tax Expenditure Study, Special Business Tax, Business Registration Tax, Excise Tax, and Property Tax Expenditures.
http://www.state.wv.us/taxrev/publications/taxExpenditureStudy.2012.pdf
2011. West Virginia Tax Expenditure Study, Corporation Net Income Tax, Business Franchise Tax, and Personal Income Tax Expenditures.
http://www.state.wv.us/taxrev/publications/taxExpenditureStudy.2011.pdf
2010. West Virginia Tax Expenditure Study, Expenditures for Consumers Sales and Service Tax and Use Tax.
http://www.state.wv.us/taxrev/publications/taxExpenditureStudy.2010.pdf
1999. "West Virginia Agenda for Fair Taxation, Supplement B," final report by Governor's Commission on Fair Taxation created in 1997.
http://www.marshall.edu/cber/research/fairtax/Fair%20Taxation%20Report/Supplement/Supplement_B.PDF

Wisconsin

2004. Wisconsin Department of Revenue Tax Incidence Study.
http://www.revenue.wi.gov/ra/txinci04.html

Wyoming

2011. Wyoming Sales, Use, and Lodging Tax Revenue Report.
http://eadiv.state.wy.us/s&utax/Report_FY11.pdf
1999. "Building Wyoming Tax Structure for the 21st Century," final report by the State of Wyoming Tax Reform 2000 Committee.
http://legisweb.state.wy.us/1999inte/t2000/final1.htm

District of Columbia

1998. "Taxing Simply, Taxing Fairly," final report by District of Columbia Tax Revision Commission.
District of Columbia Tax Revision Commission.
http://cfo.dc.gov/cfo/cwp/view,a,1324,q,612650.asp

Source: NCSL Research, 2008, 2012

Other Tax Policy Publications:

Tax Policy Handbook for Legislators (NCSL)
http://www.ncsl.org/issues-research/budget/tax-policy-handbook.aspx
The Way We Tax (Governing Magazine)
http://www.scstatehouse.gov/citizensinterestpage/TRAC/TheWayWeTax-A50StateReport.pdf
Who Pays (Institute on Taxation and Economic Policy), Third Edition
http://www.itepnet.org/whopays3.pdf
Posted April 2004, updated November 2009.
For errors or omissions in this chart, please email mailto:statetax-info@ncsl.org?subject= or call 303-364-7700 ext. 1649.