A Washington State Income Tax — Again?

University of Puget Sound Law Review, Vol. 16, No. 2, pp. 515-70 (1993)

56 Pages Posted: 17 Sep 2014

See all articles by Hugh D. Spitzer

Hugh D. Spitzer

University of Washington - School of Law

Date Written: October 1, 1993

Abstract

This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution.

Keywords: Legal history, state constitutional law

JEL Classification: K19

Suggested Citation

Spitzer, Hugh D., A Washington State Income Tax — Again? (October 1, 1993). University of Puget Sound Law Review, Vol. 16, No. 2, pp. 515-70 (1993). Available at SSRN: https://ssrn.com/abstract=1690311

Hugh D. Spitzer (Contact Author)

University of Washington - School of Law ( email )

Box 353020
Seattle, WA 98195-3020
United States
206-685-1635 (Phone)

HOME PAGE: https://www.law.washington.edu/directory/profile.aspx?ID=470

Register to save articles to
your library

Register

Paper statistics

Downloads
86
Abstract Views
1,068
rank
294,816
PlumX Metrics