Resource material on Virginia’s tax system and economy

Tax Overviews

  1. Providing for the Future of Virginia, by David Jarman, 2003
  2. Principles and Elements of Virginia Tax Reform, tax reform coalition, 2003
  3. Fixing Virginia’s Tax Structure, by Thomas Morris and Robert Hodder, 2001
  4. A Legislator’s Guide to Taxation in Virginia: Vol. 1, State Taxes, by the Division of Legislative Services, 2001.
  5. The Impact of Taxes on Low-Income Families in Virginia, by Bob Zahradnik, Center on Budget and Policy Priorities, 2002.
  6. Virginia First Cities Coalition tax presentation, by Connie Bawcom, 2003.
  7. Budget Cuts vs. Tax Increases at the State Level: Is One More Counter-Productive than the Other During a Recession?, by Peter Orszag and Joseph Stiglitz for the Center on Budget and Policy Priorities, 2001.
  8. More charts, on problems with Virginia’s current tax system (age deduction, personal exemption, standard deduction, and EITC), rankings of Virginia spending, and background on corporate tax loopholes.

Personal Income Tax

  1. Reforming the Virginia Income Tax, by John Bowman for the Weldon Cooper Center, 2002.

Sales Tax

  1. Number of Services Taxed by State, Don Giecek, 2003.

Corporate Income Tax

  1. Closing Three Common Corporate Income Tax Loopholes Could Raise Additional Revenue for Many States, by Michael Mazerov of the Center on Budget and Policy Priorities, 2003.

State and Local Tax Balance

  1. Overview of Local Taxing Authority, Division of Legislative Services, 2001.
  2. State/Local Relations and Service Responsibilities, Kirk Jonas of the Joint Legislative Audit and Review Committee, 2003.

Estate Tax

  1. States Can Retain Their Estate Taxes Even as the Federal Estate Tax is Phased Out, by Elizabeth C. McNichol, Iris J. Lav and Joseph Llobrera of the Center on Budget and Policy Priorities, 2003.