Policy Insights

May
31
Despite Economic Pessimism, Oregonians Mostly Approve Local Funding Measures

Despite Economic Pessimism, Oregonians Mostly Approve Local Funding Measures

While voters approved most funding measures, 68 percent represents the lowest support for tax increases since the beginning of the pandemic.
2 min read
Apr
26
Oregonians Say State Taxes Are Too High

Oregonians Say State Taxes Are Too High

We have already seen tax measures scrapped in this cycle due to concerns over voter sentiments and fatigue towards taxes.
2 min read
Apr
05
Idaho Sets Stage for Cross-Border Conflict Over Taxing Authority

Idaho Sets Stage for Cross-Border Conflict Over Taxing Authority

Idaho cannot pass a statute invalidating the constitutionality of another state’s law. However, it can refuse to aid in enforcing another state’s laws.
4 min read
Jul
14
Reflections on Oregon's 2021 Session

Reflections on Oregon's 2021 Session

Like any other session, the legislature introduced more tax measures than it passed.
1 min read
Nov
24
Can the Portland City Council Enact a Carbon Tax?

Can the Portland City Council Enact a Carbon Tax?

It is not uncommon for a locality to assume an inherent authority to enact or amend a tax only to find out it overstepped its authority.
2 min read
Nov
02
Unweirding Portland's Targeted Tax Regime

Unweirding Portland's Targeted Tax Regime

In recent years, localities and advocacy groups have advanced new and expanded taxes targeting classes of taxpayers deemed politically undesirable.
2 min read
Jun
03
Oregon CAT Part II: Fixes Needed to Ease Administration

Oregon CAT Part II: Fixes Needed to Ease Administration

There remain critical obstacles in implementing the C.A.T. that, if not addressed through legislation, will fester in audits and appeals for years.
1 min read
Feb
27
A Double Dose of Double Taxation for Metro's Regional Income Taxes

A Double Dose of Double Taxation for Metro's Regional Income Taxes

Significant policy concerns are being raised about Oregon Metro's proposed taxes on individuals and businesses.
2 min read