---
kind: index
source_pdf: oregon-prosperity-council-report-june-2026.pdf
fingerprint: 8ac9aef8ca1b
page_range: [426, 433]
breadcrumb: ["Appendix F: Technical Report — Data & Research", "Section 2: Tax Burden"]
---

# Section 2: Tax Burden

*Appendix F: Technical Report — Data & Research > Section 2: Tax Burden* -- 8 pages · [pp. 426-433](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=426)


> Intro from [p. 426](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=426)

Section 2:
Tax Burden


## Contents

| Section | PDF pages | Description |
| --- | --- | --- |
| [doc] [Slide 27: Oregon’s top marginal rate hits earlier than any other state](./slide-27-oregon-s-top-marginal-rate-hits-earlier-than-any-ot.md) | [p. 427](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-28-oregon-taxes-incomes-at-higher-rates-across-the-inc.md) | [p. 428](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-29-to-evaluate-overall-tax-burden-compared-4-hh-types-.md) | [p. 429](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-30-took-a-comprehensive-approach-to-quantifying-overal.md) | [p. 430](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-31-effective-tax-burdens-are-highest-in-oregon-across-.md) | [p. 431](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-32-federal-taxes-are-a-larger-share-than-state-local-a.md) | [p. 432](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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](./slide-33-modeling-a-kicker-return-based-upon-recent-history-.md) | [p. 433](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=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

- Parent: [Appendix F: Technical Report — Data & Research](../INDEX.md)
- Source PDF: [oregon-prosperity-council-report-june-2026.pdf](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf) · open at [pp. 426-433](https://www.oregon.gov/gov/Documents/Oregon%20Prosperity%20Council%20Report_June%202026.pdf#page=426)
- Raw extracted pages: [`.extracted/pages/`](../../../.extracted/pages)