Oregon Prosperity Council ReportJune 2026 · progressive-disclosure index

Section 2: Tax Burden

Section indexSource PDF pp. 426–433 ↗view raw markdown

Section 2: Tax Burden

Appendix F: Technical Report — Data & Research > Section 2: Tax Burden -- 8 pages · pp. 426-433

Intro from p. 426

Section 2: Tax Burden

Contents

Section PDF pages Description
[doc] Slide 27: Oregon’s top marginal rate hits earlier than any other state p. 427 Oregon’s top marginal rate hits earlier than any other state Comparing state personal income tax marginal rate structure
[doc] Slide 28: Oregon taxes incomes at higher rates across the income distribution p. 428 Oregon taxes incomes at higher rates across the income distribution
[doc] Slide 29: To evaluate overall tax burden, compared 4 HH types across neighboring states p. 429 To evaluate overall tax burden, compared 4 HH types across neighboring states
[doc] Slide 30: Took a comprehensive approach to quantifying overall tax burden p. 430 This slide documents the methodology for calculating overall tax burden in a multi-state comparison. The analysis includes nine tax categories: federal income tax (after Child Tax Credit), FICA employee share, state personal income tax, state payroll taxes (Paid Leave, STT, PFML, Cares, SDI), state and local sales tax, Oregon kicker credit (15% weighted average), Idaho grocery credit, and Oregon CAT and Washington B&O pass-throughs (60% consumer burden). It excludes property tax due to locality variation, selective excises, employer payroll costs, unemployment insurance, health insurance contributions, and Portland-specific taxes.
[doc] Slide 31: Effective tax burdens are highest in Oregon across these middle income HHs p. 431 Effective tax burdens are highest in Oregon across these middle income HHs Oregon is highest for all four households, the gap to Washington is 2.0% at $40K, 1.6% at $80K, 2.6% at $108K, and 3.0% at $130K.
[doc] Slide 32: Federal taxes are a larger share than state/local across these HHs p. 432 Federal taxes are a larger share than state/local across these HHs Federal taxes are a larger share of taxes than state/local at these income ranges, roughly 70% of HH1's burden, 65% of HH2's, 67% of HH3's, and 69% of HH4's is federal…
[doc] Slide 33: Modeling a kicker return based upon recent history might overstate future impact p. 433 Modeling a kicker return based upon recent history might overstate future impact Kicker Credit as a share of Personal Income Tax Liability Oregon's constitutional 2% kicker returns excess revenue when collections exceed the…

See also