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Con-way: The Loophole Allowing Corporations to Avoid Oregon's Minimum Tax

Though Oregon voters put in place a minimum income tax on corporations, some companies manage to avoid it. The Con-way Tax Loophole enables some corporations to pay less than the corporate minimum, even zero in some instances. This loophole is siphoning dollars away from Oregon schools and other public services that are important to Oregonians.

Con-way Tax Loophole Punctures Hole Through Corporate Minimum Tax

Oregon voters created the current, modest corporate minimum tax in 2010 with the enactment of Measure 67. Prior to that ballot measure, C-corporations — typically the largest corporations, those with more than 100 shareholders — faced a minimum income tax of just $10. In some years, two-thirds of C-corporations paid just $10.[1] Measure 67 raised the corporate minimum tax for C-corporations, establishing a sliding scale ranging from $150 to $100,000, based on Oregon sales. That new corporate minimum tax is still modest.[2]


Accepting Applications for Fall Internship

Now accepting applications for an internship position for Fall 2014.

This position is open to undergraduate and graduate students. OCPP accepts applications from any academic discipline. The policy analysis internship requires strong quantitative analysis skills.

Read the job description and application instructions.

iconIssues in Focus

What's the Federal Poverty Level for 2014? The federal government has released the 2013 Federal Poverty Income Guidelines, better known as the "federal poverty level." Oregon uses the guidelines to determine eligibility for some public assistance programs, such as the Oregon Health Plan. See the new guidelines.

Oregon's economic performance. If economic growth alone determined the well-being of a state’s inhabitants, all Oregonians would be thriving. Relative to the rest of the nation, Oregon’s economy has performed exceptionally well for over a decade. See these seven charts.

Income inequality in Oregon. The past three decades in Oregon, as elsewhere, are in large measure a story of surging income inequality. As the income of the fortunate few at the top has soared, the income of most Oregonians has stagnated or declined. If many Oregonians feel that they are struggling to keep up or falling behind, it is because they are. See these seven charts.

Visit our View of the State of Working Oregon to learn more.

See more issues in focus.

fact that matters iconFact that Matters

In the 2013-15 budget cycle Oregon will lose an estimated $164.9 million in revenue collections as a result of single sales factor apportionment -- a tax break that benefits multi-state corporations with a significant payroll and property in Oregon. That amount represents a $35 million (27 percent) increase from the cost of single sales factor apportionment in 2011-13. Read more.


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The Oregon Center for Public Policy does in-depth research and analysis on budget, tax, and economic issues. Our goal is to improve decision making and generate more opportunities for all Oregonians.

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