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Washington's experience with the yield tax

Author: Conklin, J.B.
Date: 1988
Periodical: In: Forest Taxation: Adapting in an Era of Change; 1988 May 20-22; Atlanta, GA. Madison, WI: Forest Products Research Society.
Abstract: This paper discusses Washington's 1971 yield tax law in the context of the overall tax structure in the state. Recent efforts by the governor and the legislature to correct some of the inequities in the state's tax structure are also reviewed. The political history of the yield tax is discussed to illustrate the attitude of the forest industry and the academic community toward taxation of forest resources. Finally, the question of social responsibility is raised as an important consideration in any discussion of tax reform.


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