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Taxing
Simply, Taxing Fairly
Report to the Mayor and
Council of the District of Columbia, September,1998
District of Columbia
Tax Revision Commission
| In the Taxing Simply, Taxing Fairly
Summary Report, the District of Columbia Tax
Revision Commission -- a 20-member body created by the D.C. Council in 1996 -- made
recommendations for changes to District taxes and other revenues based on research on the
District's economy, its major taxes, and its relationship with the federal government. The
Commission completed its work on September 30, 1998. The Commission also published a Full
Report, which combines, in one volume, the Summary Report and the research papers on which
the recommendations were based. The Full Report can be accessed here. |
| Members of the Commission |
Robert D. Ebel, Chair
Timothy C. Coughlin
Marie Drissel
Bert T. Edwards
Thomas Elzey
Richard Halberstein
Jacquelyn Helm
James L. Hudson
Iris J. Lav
Rosemary D. Marcuss*
Walter Nagel
Jerome S. Paige
Robert Pincus
Robert Pohlman
Carolyn L. Smith
Stephen Trachtenberg
Sterling Tucker
Matthew Watson
Joslyn Williams
Julia Friedman, ex officio
*Resigned February 28,1998 |
Taxing Simply, Taxing Fairly
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Part I |
Summary Repost
to the Mayor and Council of the District of Colombia
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Part II |
George Grier, "The Changing Population of
the District of Columbia, 1990-1996: An Analysis of Results From the Greater Washington
Consumer Survey."
Stephen
T. Mark, Therese J. McGuire, and Leslie E. Papke, "The Effect of Taxes on Economic
Development."
Stephen
T. Mark, Therese J. McGuire, and Leslie E. Papke, "The Effect of Taxes on Employment
and Population in the Washington Area."
Martin A.
Sullivan, "D.C.: A Capitalist City? A Preliminary Analysis of the New Federal Tax
Incentives for the District of Columbia."
John H.
Bowman, "Real Property Taxation."
John
H. Bowman, "Tangible Personal Property Taxation."
Robert
M. Schwab and Amy Rehder Harris, "An Analysis of the Graded Property Tax."
William F.
Fox, "Sales Taxes in the District of Columbia: Current Conditions and Policy
Options."
Robert P.
Strauss, "The District of Columbia's Individual Income Tax: Structure,
Characteristics, and Policy Alternatives."
Joseph J.
Cordes and Harry S. Watson, "Business Franchise and Insurance Taxes in the D.C. Tax
System."
David Meyer,
"Taxation of Telecommunications in the District of Columbia."
Rodney D. Green
and Daniel Muhammed, "Tax Policy Review for the Electric and natural Gas Utility
Industries in the District of Columbia."
Michael
E. Bell and James O'Keeffe, "Nontax Revenues in the District of Columbia, Current
Practices and Future Prospects."
Mark I.
Gripentrog, "Earmarking Tax Revenues in the District of Columbia: A Description and
Evaluation."
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Appendices: |
APPENDIX II-A - Philip M. Dearborn, "District of Columbia
Tax Comparisions."
APPENDIX II-B - Michael Ettlinger,
"A Distributional Analysis of the District of Columbia Tax System."
APPENDIX II-C -
Coopers& Lybrand L.L.P., "Illustrative Business Tax Liabilities Under Current law
and a Business Activities Tax." |
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