Oregon
What's New
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ITEP Work in Action
April 27, 2017Oregon Center for Public Policy: State corporate income taxes continue to shrink
As Oregon lawmakers consider raising corporate taxes to prevent cuts to schools and other public services, a new report finds that many of the nation’s largest corporations are paying little…
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ITEP Work in Action
April 17, 2017Oregon Center for Public Policy: Undocumented Workers Pay Millions in Oregon Taxes and Would Pay Millions More Under Immigration Reform
Undocumented Oregonians pay taxes. The millions in taxes they pay to help fund schools and other public services that strengthen Oregon’s economy. Oregon would collect even more tax revenue under…
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ITEP Work in Action
October 21, 2015Oregon Center for Public Policy: Hundreds of Corporations Escape the Minimum Tax
Although Oregon has a minimum income tax for corporations, 492 corporations paid less than the minimum in tax year 2012.Some corporations paid nothing at all.When corporations avoid the minimum…
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brief
June 24, 2015Pay-Per-Mile Tax is Only a Partial Fix
Read this report in PDF form Introduction For years, academics and transportation experts have been discussing the possibility of taxing drivers for each mile they travel on the nation’s roads. … -
ITEP Work in Action
June 15, 2015Oregon Center for Public Policy: Immigration Reform Would Boost Oregon State and Local Budgets
How much do undocumented Oregonians contribute in state and local taxes? A recent report by the Institute on Taxation and Economic Policy (ITEP) estimated that 124,000 undocumented Oregonians paid more… -
ITEP Work in Action
January 21, 2015Oregon Center for Public Policy: Oregon Tax System Does Better Job Than Most in Not Worsening Income Inequality
Every state tax system in the country makes income inequality worse, but Oregon’s tax system does so less than most, according to a report released today by the Washington, D.C.-based…
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report
January 14, 2015Who Pays? 5th Edition
Who Pays?, A Distributional Analysis of the Tax Systems in All Fifty States (the fifth edition of the report), assesses the fairness of state and local tax systems by measuring… -
ITEP Work in Action
October 7, 2014Oregon Center for Public Policy: Move Across State Lines for $40 a Month?
Say that you’re the sole breadwinner for your family and you earn $100,000 a year in Oregon. Would you pack your belongings and move your family north to Washington… -
ITEP Work in Action
April 15, 2014Oregon Center for Public Policy: Tax Facts That Matter – 2014 Edition
Tax Facts That Matter – 2014 Edition Read the Full Report
By the Numbers
| Personal Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | 5% - 9.9% |
| Standard Deduction |
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| Personal Exemption | Per Exemption Credit=$191 (2014) |
| Dependent Exemption | None |
| Earned Income Tax Credit (EITC) | 8% Refundable |
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| Corporate Income Tax Features (2015) | |
|---|---|
| Range of Tax Rates | Notable pass-thru business income preference |
| Income Level at Which Top Rate Applies | Personal exemption credit phases out for upper-income taxpayers |
| Combined Reporting | 6.60% - 7.60% |
| Apportionment Factor (Payroll) | $250,000 |
| Apportionment Factor (Property) | Yes |
| Apportionment Factor (Sales) | 0% |
| Sales Tax Features (2015) | |
|---|---|
| State Sales Tax Rate | N/A |
| Average Local Sales Tax Rate | N/A |
| Average Combined State & Local Sales Tax Rate | N/A |
| State Sales Tax Treatment of Groceries | N/A |
| Local Sales Tax Treatment of Groceries | N/A |
| Number of Services Taxed | 0 out of 168 surveyed (2007) |
| Streamlined Sales Tax Membership | No |
| Property Tax Features (2015) | |
|---|---|
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| Other Tax & Revenue Features (2015) | |
|---|---|
| Gasoline Tax Rate (per gallon) | $0.311 |
| Diesel Tax Rate (per gallon) | $0.303 |
| Cigarette Tax Rate (per pack) | $1.31 |
| Estate or Inheritance Tax | Yes |
| Net Lottery Sales Per Capita | $84 (2010) |
| Tax Policy Oversight | |
|---|---|
| Tax Expenditure Report | Yes |
| Tax Incidence Analysis Capability | Multiple taxes |
Last updated January 13, 2015
RESOURCES
State Tax & Revenue Information
- Oregon Department of Revenue - Research & Statistical Reports
- Oregon Department of Administrative Services - Chief Financial Office
- Oregon Department of Administrative Services - Office of Economic Analysis - Revenue Forecast
- Oregeon State Legislature - Legislative Revenue Office