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DC Tax Revision Commission (1998)

The District of Columbia Tax Revision Commission – a 20-member body created by the DC Council in 1996 – made recommendations for changes to District taxes and other revenues based on research on the District's economy, its major taxes, and its relationship with the federal government. The commission completed its work on September 30, 1998, and issued the following report.

Report Section and Title

Part 1: Summary Report to the Mayor and Council of the District of Columbia [PDF]  

Part 2: Contents  [PDF]
Chapter A:The Changing Population of the District of Columbia, 1990-1996: An Analysis of Results from the Greater Washington Consumer Survey [PDF]
Chapter B:The Effect of Taxes on Economic Development [PDF]
Chapter C:The Effect of Taxes on Employment and Population in the Washington Area [PDF]
Chapter D:DC: A Capitalist City? A Preliminary Analysis of the New Federal Tax Incentives for the District of Columbia [PDF]
Chapter E:Real Property Taxation [PDF]
Chapter F:Tangible Personal Property Taxation [PDF]
Chapter G:An Analysis of the Graded Property Tax [PDF] 
Chapter H:Sales Taxes in the District of Columbia: Current Conditions and Policy Options [PDF]
Chapter I:The District of Columbia's Individual Income Tax: Structure, Characteristics, and Policy Alternatives [PDF]
Chapter J:Business Franchise and Insurance Taxes in the DC Tax System [PDF]
Chapter K:Taxation of Telecommunications in the District of Columbia [PDF]
Chapter L:Tax Policy Review for the Electric and Natural Gas Utility Industries in the District of Columbia [PDF] 
Chapter M:Nontax Revenues in the District of Columbia, Current Practices and Future Prospects [PDF]
Chapter N:Earmarking Tax Revenues in the District of Columbia: A Description and Evaluation [PDF]

Appendices

APPENDIX II-A: District of Columbia Tax Comparisons [PDF]
APPENDIX II-B: A Distributional Analysis of the District of Columbia Tax System [PDF]
APPENDIX II-C: Illustrative Business Tax Liabilities Under Current Law and a Business Activities Tax [PDF]  

Members of the Commission

  • Robert D. Ebel, Chair
  • Timothy C. Coughlin
  • Marie Drissel
  • Bert T. Edwards
  • Thomas Elzey
  • Julia Friedman, ex officio
  • Richard Halberstein
  • Jacquelyn Helm
  • James L. Hudson
  • Iris J. Lav
  • Rosemary D. Marcuss (resigned February 28, 1998)
  • Walter Nagel
  • Jerome S. Paige
  • Robert Pincus
  • Robert Pohlman
  • Carolyn L. Smith
  • Stephen Trachtenberg
  • Sterling Tucker
  • Matthew Watson
  • Joslyn Williams