Published Works

Feb
19
Whittling Oregon's Supermajority Requirement

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

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

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