State Corporate Tax Disclosure: The Next Step in Corporate Tax Reform (PDF) is a thorough evaluation of the issue, including discussion of model legislation, by the Center on Budget and Policy Priorities.
Initiative petition #102 (2006) (PDF) would have established Corporate Accountability Reporting in Oregon. The measure would have required some large corporations to file a report with the Oregon Secretary of State specifying tax-related information that will be available for public review.
The Corporate Accountability Reporting initiative covered only large corporations, not small businesses. Small businesses - corporations with fewer than 250 employees and less than $10 million in sales in a year (that's less than $192,308 a week), and corporations where employee-owners are performing personal services in fields such as health, law, engineering, architecture, accounting, and consulting - were exempt.
Here's links to the measure text and the ballot title.
Check back periodically, because we will update these questions and answers based on feedback we receive and information people need.
This short article explains the measure and can be reprinted in organizational newsletters to introduce readers to the issue.
News Release and CTJ/ITEP Report: New National Study Confirms Oregon Revenue Problem: Major U.S. Companies Paying Little or Nothing in State Taxes. February 2, 2005
This report was prepared for the Fiscal Policy Institute by Richard Pomp, one of the nation's foremost experts in state tax law and policy. Pomp is the Alva P. Loiselle Professor of Law at the University of Connecticut School of Law. First published in 1993 in print format, the Fiscal Policy Institute has re-released Corporate Tax Policy and the Right to Know in PDF format. With over 340 endnotes, this paper is an exhaustive look at the issue.
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