当地的税收 & 家庭预算

2021年经济状况  //  税收负担 & 对等地区  //  新地方税的影响  //  为什么这很重要

这份报告由亚虎pt手机客户端下载制作, takes a closer look at the impact new local taxes are having on household budgets, 并由econ西北提供分析.

我们即将结束一年的经济挑战, we wanted to take a closer look at the cumulative impact these new taxes have had on Portland area households. We also wanted to understand the tax burden Portland households experience as compared to other peer regions. 家庭税收负担的增加, 再加上住房建设的直线下降, 使我们的地区越来越难以承受. 
 

为什么这很重要

It's important to note that the objectives of the recently passed local measures are all overall laudable. In fact, the 亚虎pt手机客户端下载 endorsed nearly every single one of them. 然而, the astounding rise in the cost of living in our region can be linked to increased taxes, 再加上 无法建造房屋 达到满足人口增长所需的水平. 如下面的数据点所示, there is a rising tax burden in Portland that has become regressive, 很大程度上是因为我们无法对消费征税, 以及对房产税的依赖. 在这个报告中, we look closely at households filing taxes jointly with 2018 personal incomes of $50,000, $75,000, $150,000, 和300美元,000, acknowledging that the median household income for our region is $78,439.


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In a time when our city’s household budgets are already constrained due to rising rents, 住房成本和失业, it’s important to note the impact additional considerations of new taxes are having to the average family.

税收负担 & 对等地区

你可以从下面的图表中看到, 即使没有消费税, the household tax burden on all income earners has increased significantly, 而且比我们所有的同级地区的每个收入阶层都要高. 








新地方税收的影响

Since 2018, eight new tax measures have been imposed on Portland households and businesses. 

To better understand the cumulative impact of these new taxes on household budgets, 西北大学的研究小组估计了每一项新税的影响程度. 

The taxes analyzed include two property tax levies (the Metro Housing Bond, 2018年通过的波特兰公园征兵法案, passed in 2020); taxes associated with the statewide Student Success Act of 2019 (personal income tax reduction and new corporate activities tax); the Portland Clean Energy Surcharge (PCES), passed in 2018; increases in the Portland business license tax (BLT) and the Multnomah business income tax (BIT); taxes associated with the Metro Homeless Services ballot measure passed in 2020 (business and personal income taxes); and the Preschool For All personal income tax, 也是在2020年通过的.
 
While several of these taxes apply partially to residents outside of Portland, the analysis captured the impact on households within the City of Portland. 具体评估所确定税种的影响, 假设它们在2018年全面实施, on households filing taxes jointly with 2018 personal incomes of $50,000, $75,000, $150,000, 和300美元,000, 我们地区的家庭收入中位数是78美元,439.

The resulting estimates are designed as a starting point in considering the net effect of recently passed taxes. 这是, to illustrate the magnitude of recent tax increases and the general pattern of incidence across income levels. (This analysis does not attempt to fully describe either the distributional impacts or quantify all potentially foreseeable dynamic effects of the taxes.)



值得注意的税收

西雅图:
Payroll tax on high salaries (2021); Long-term care payroll tax (2025)

盐湖城:
财产税增加7.88% (2020)

奥斯汀:
2020年连接项目物业税永久增加4%

纳什维尔:
警察和学校财产税增加34%(2020年)

印第安纳波利斯:
到2022年,CIT逐渐减少
 



数据分析/来源:
数据和分析由econ西北提供.

西北大学的球队严重依赖 哥伦比亚特区的政府进行了一项研究.C. 研究”) to quantify the potential incidence of the property taxes and understand the baseline tax burden borne by the households described 以上. Where applicable, they relied on recent estimates of the revenue generating potential of each tax. 

For the property taxes they relied on the rate increases implemented with each measure. To estimate the incidence of the property tax measures they used the baseline property tax estimates from the D.C. study and assigned an incidence proportionate to property tax increases relative to the baseline rate. The resulting estimates appear relatively large compared to a similar estimate from a Portland State University (PSU) study of the levy’s burden on households with the median assessed home value. They therefore reduced their estimates by approximately 30 percent to better align with the PSU study.

To estimate the incidence of the SSA taxes they relied on Oregon’s Legislative Revenue Office (LRO) 2019 analysis of the dynamic effects of the SSA. The LRO analysis provides the net effect on real disposable household income for households in selected ranges of disposable income. 他们依赖于2016年LRO对IP 28的分析, 提议全州征收总收入税, 估计PCES的潜在发病率. This analysis presents household income effects similar to those described for the SSA analysis, 以上. We scale these impacts based using tax revenue as a share of personal income for the state (IP 28) and the City (PCES). The PCES restricts the surcharge to large businesses operating in Portland, 作为一个结果, 对ip28的LRO分析, 哪个有更广泛的基础, makes our analysis of the PCES potentially more speculative than that of other taxes described in this document.

We use a common approach to estimating the effect of increases in the Portland Business License Tax (BLT), Multnomah县企业所得税(BIT), 以及新的地铁无家可归服务营业税. We assume that households bear 25 percent of the increased tax burden, consistent with national literature on the burden of business taxes and LRO estimates of the share of corporate taxes that is exported (we do not account for the increased tax burden of business owners in the city). We then allocate this burden in proportion to the estimated share of all wage and salary income earned by the model households.