Here are some great resources about tax and revenue systems in Oregon and many other states. These are a great starting point for anyone interested in the financial structure of state government, especially who pays what in taxes and where our tax dollars go.

Check out the following factual sources:

2024 Oregon Public Finance: Basic Facts

Published by Oregon’s nonpartisan Legislative Revenue Office every other year, Basic Facts is an analysis Oregon’s revenue sources and history.

Oregon Tax Expenditure Report

For each biennium, the Department of Revenue prospectively details the cost and purpose of every tax expenditure. The 2023-2025 “TER” lists 368 tax expenditures totaling $50 billion.

2024 Who Pays: A distributional analysis of the tax systems of all 50 states

ITEP has been issuing Who Pays for a number of years rating the fairness of states’ tax policies. ITEP has been issuing Who Pays for a number of years rating the fairness of states’ tax policies. According to ITEP’s Tax Inequality Index, Oregon has the 42nd most regressive state and local tax system in the country, meaning that eight states and the District of Columbia have more progressive systems. Income disparities among many groups are larger in Oregon after state and local taxes are collected than before. In the PDF version, be sure to check out the difference between Oregon and Washington!

The Oregon Center for Public Policy (OCPP) is the Oregon think tank whose work we consistently admire and whose help we request.

2024 Session – Revenue Measures Passed by the 82nd Legislature (Report #3-24)

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