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1 Joseph Henchman, The District of Columbia Considers Impressive Tax Reform Options 1 (2014)

handle is hein.taxfoundation/taxfaak0001 and id is 1 raw text is: TAX(%
The District of Columbia Considers
Apr. 2014                 Impressive Tax Reform Options
No. 427
By Joseph Henchman
Vice President, State & Legal Projects
Executive Summary
On February 12, 2014, the District of Columbia Tax Revision Commission
submitted its recommendations for overhauling the District's tax system.
The Commission, established in September 2011, had conducted dozens of
meetings and hearings to develop its package of reforms, and the package as a
whole received unanimous support from the Commission's members.'
The Commission concluded that the District's current tax system has three
major shortcomings: (1) middle-class residents pay a relatively large share
of their income in District taxes; (2) business taxes are too high; and (3) the
District's tax base is too narrow. The Commission's recommendations seek
to address these issues with reforms to the individual income tax, business
taxes, sales tax, and estate tax. Taken together, the recommendations balance
competing priorities to improve the simplicity, fairness, neutrality, and
economic competitiveness of the District's tax system.
On April 3, D.C. Mayor Vincent Gray presented a budget proposal to the
D.C. Council which includes two of the Commission's recommendations
(adopting single sales factor apportionment and unifying tobacco taxes) and
modified versions of two others (adding a 7.5 percent middle-income tax
bracket and a business tax reduction from 9.975 percent to 9.4 percent) but
did not include the rest.
1 The Commission's members were former Mayor Anthony Williams (Chair); David Brunori of George
Washington University and editor at Tax Analysts; Catherine Collins of George Washington University;
Mark Ein of Venturehouse Group; Teresa Hinze of Community Tax Aid; Ed Lazere of the DC Fiscal Policy
Institute; Kim Reuben of the Urban-Brookings Tax Policy Center; Pauline Schneider of Ballard Spahr LLP;
Stefan Tucker ofVenable LLP; and Nicola Whiteman of the Apartment and Office Building Association.

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