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
Date Written: October 1, 1993
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: Suggested Citation