Portland's Clean Energy Surcharge Oversteps City's Taxing Authority
While the Clean Energy Surcharge has been around for several years, legal challenges to this tax have only recently ripened due to filing extensions and administrative appeals.
6 min read
Feb
19
Whittling Oregon's Supermajority Requirement
In recent years, lawmakers and funding advocates have exploited workarounds to constitutional supermajority requirements on revenue-raising measures.
2 min read
Apr
14
Unweirding Portland Part 2: Uniformity as a Remedy for Complexity
In an article published in Tax Notes State, Jeff Newgard and Nikki Dobay discuss the challenges taxpayers face navigating Portland's unusual local income taxes.
3 min read
Nov
02
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
There remain critical obstacles in implementing the C.A.T. that, if not addressed through legislation, will fester in audits and appeals for years.
