This study evaluates the distributional impacts of an alternative public roads finance method, a road usage charge (RUC) fee, on lower income households and rural households in Oregon. While previous research has relied on the 2001 and 2009 National Household Travel Survey (NHTS), this research will uses the 2011-2013 Oregon...
An economist's report presenting research-based data on Oregon state tax levels and affected public services with an interpretation of data presented, as a resource for the public regarding Measures 66 & 67.
The gasoline tax, the main source of highway revenue is no longer a viable source of
funding to maintain the existing highways. Many states in the United States are
already using revenues from other sources such as sales tax and income tax to fund
new highways. Oregon along with many...
Oregon’s gasoline tax no longer serves as an economically efficient revenue source due to increasing fuel efficiency and the emergence of alternative fuels. In response to this problem, the Oregon Department of Transportation is exploring alternatives to the gasoline tax. Among the most promising alternatives is a flat-rate vehicle mile...
Oregon has several forest tax and assessment programs. All forestland
owners pay an annual property tax. Some owners may owe a severance
tax on cut timber, depending on how their forestland is classified for tax purposes. All harvesters of Oregon timber pay a Forest
Products Harvest Tax (FPHT) on harvested...
Revised April 1996. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
In November 1990, Oregon voters approved Ballot Measure 5,
placing an ultimate ceiling on local property tax rates of 1.5% of
market value (excluding specific levies for capital expenditure). Any
resulting shortfalls in local education revenues are to be made up by
transfers from state funds, at the expense of...
Revised August 1992. Facts and recommendations in this publication may no longer be valid. Please look for up-to-date information in the OSU Extension Catalog: http://extension.oregonstate.edu/catalog
Most forests and timber in Western Oregon are taxed under the Western Oregon Forest Land and Severance Tax (WOST), a system which is accepted as one that promotes "correct" economic rotation lengths. This study was motivated by the observation that an optional tax with the same stated purpose - the...
Public land ownership withdraws property from the tax base of local
property tax districts. Publicly-managed lands occupy approximately 17.5
million acres of forested lands in Oregon (inclusive of federal, state, and county
ownership). To compensate local taxing districts for foregone property tax
collections, Congress enacted a series of federal revenue-sharing...