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Tax Facts that Matter: 2013 Edition

Fact Sheet
April 12, 2013 Download PDF
Note: This report has been substantially revised. View the revised report.

The income group in Oregon that pays the highest share of their income to state and local taxes: Lowest-income households.[1]

The income group in Oregon that pays the lowest share of their income to state and local taxes: Highest-income households.[2]


Oregon state and local general revenue as a share of income in 1990: 15.5 percent.[3]

Oregon state and local general revenue as a share of income in 2010: 15.6 percent.[4]


2011 federal poverty threshold for a family of four: $23,018.[5]

Of the 42 states with income taxes, the number that taxed the income of a family of four living at the poverty line in 2011: 15.[6]

State income tax paid in Oregon by a family of four living at the poverty line in 2011: $274.[7]

Oregon's rank in taxing the income of a family of four living at the poverty line in 2011: 4th Highest.[8]


Share of income going to Oregon's top 1 percent in 2011: 13.1 percent.[9]

Share of income going to Oregon's bottom 40 percent in 2011: 8.0 percent.[10]

Share of income from capital gains going Oregon's top 1 percent in 2011: 66 percent.[11]


Anticipated state revenue from personal income taxes in 2013-15: $13.453 billion.[12]

Anticipated state revenue from the Oregon Lottery in 2013-15: $1.045 billion.[13]

Anticipated state revenue from corporate income taxes in 2013-15: $1.027 billion.[14]


Share of Oregon income taxes paid by corporations in 1973-75: 18.5 percent.[15]

Share of Oregon income taxes corporations are projected to pay in 2013-15: 7.1 percent.[16]

Additional state revenue available in 2013-15 for schools, health and human services and public safety if corporations paid the same share of the state’s income taxes they paid in 1973-75: $2 billion.[17]


Number of out-of-state banks doing business in Oregon, but treated under a loophole as “not doing business in Oregon” and exempt from taxation: 9.[18]


Number of profitable corporations doing business in Oregon that paid the corporate minimum tax in 2010: 3,718.[19]

Number of profitable corporations using just tax credits (not prior year losses) to reduce their tax liability to the minimum tax: 164.[20]

Number of corporations with $100 million or more in Oregon sales that pay a minimum tax that is less than or equal to one-tenth of one percent (0.1 percent) of their sales: 119.[21]

The names of these corporations paying a tax rate of less than or equal to 0.1 percent of their sales: The legislature has yet to make this public.


Length of time the legislature locked in a tax break for Nike that allowed the corporation to reduce its tax bill by over 90 percent: 30 years.[22]

Some things that did not exist approximately 30 years ago: Under Armour, Cabbage Patch Kids, Prozac, MS-DOS and the Internet.[23]


Share of all Oregonians who itemized their deductions 2011: 50 percent.[24]

Share of all Oregonians earning $100,000 or less in 2011 who itemized: 43 percent.[25]

Share of all Oregon’s wealthiest 1 percent who itemized in 2011: 98 percent.[26]


Projected cost of the Oregon home mortgage interest deduction in 2013-15: $1.3 billion.[27]

Share of all Oregon taxpayers who claimed the Oregon home mortgage interest deduction in 2009: 34 percent.[28]

Share of all Oregon taxpayers who earned less than $43,000 and claimed the home mortgage interest deduction in 2009: 8 percent.[29]


Year that Oregonians passed Measures 66 and 67, increasing taxes on high-income households and profitable corporations starting in 2009: 2010.

Oregon’s rank in economic growth (measured by gross state product) in 2010 and 2011: 2nd highest.[30]


[1] Institute on Taxation and Economic Policy (ITEP), Who Pays? A Distributional Analysis of the Tax Systems in All 50 States, Fourth Edition, January 2013, pp. 99-100. Based on permanent law as of January 2, 2013 and 2010 income levels, households in the bottom 20 percent of the income scale, as a group, saw 8.3 percent of their income go to state and local taxes.

[2] ITEP, Who Pays? pp. 99-100. Based on permanent law as of January 2, 2013 and 2010 income levels, households in the top 1 percent of the income scale, as a group, saw 7 percent of their income go to state and local taxes.

[3] OCPP analysis of state finance data from U.S. Census Bureau, Annual Survey of State and Local Government Finances and Census of Governments, available from the Urban Institute-Brookings Institution Tax Policy Center, State and Local Finance Data Query System at slfdqs.taxpolicycenter.org. Income is personal income plus capital gains, from U.S. Bureau of Economic Analysis (BEA) and Oregon Department of Revenue. State and local revenue is “own-source” general revenue, revenue generated by state and local governments for general purposes.

[4] OCPP analysis of Census Bureau, BEA and DOR data. See note 3.

[5] Oliff, Phil, Chris Mai and Nick Johnson, Center on Budget and Policy Priorities (CBPP), Impact of State Income Taxes on Low-Income Families in 2011, updated April 17, 2012, p. 2.

[6] CBPP, Impact of State Income Taxes on Low-Income Families, p. 12.

[7] CBPP, Impact of State Income Taxes on Low-Income Families, p. 14.

[8] CBPP, Impact of State Income Taxes on Low-Income Families, p. 14.

[9] OCPP analysis of Department of Revenue data.

[10] OCPP analysis of Department of Revenue data.

[11] OCPP analysis of Department of Revenue data. Capital gains are net capital gains.

[12] Oregon Office of Economic Analysis (OEA), Oregon Economic and Revenue Forecast, March 2013, p. 57, available at http://www.oregon.gov/DAS/OEA/docs/economic/forecast0313.pdf

[13] OEA, Economic and Revenue Forecast, March 2013, p. 96.

[14]OEA, Economic and Revenue Forecast, March 2013, p. 57.

[15] OCPP analysis of data from the Oregon Legislative Revenue Office.

[16]OCPP analysis of data from OEA, Oregon Economic and Revenue Forecast, March 2013, p. 87.

[17]Assuming the current level of personal income tax collections. OCPP analysis of data from Oregon Legislative Revenue Office and OEA, Oregon Economic and Revenue Forecast, March 2013, p. 87.

[18] Oregon Division of Finance and Corporate Securities, List of corporations authorized in Oregon [under ORS 713.300], available at http://www.cbs.state.or.us/external/dfcs/banks_trusts/specqual.html, accessed April 5, 2013.

[19]In this fact sheet profitable (or profits) means Oregon taxable income. Oregon Department of Revenue, Oregon Corporate Excise and Income Tax, 2012 Edition, p. 3-14, available at http://www.oregon.gov/dor/forms/business/corporate-excise-income_102-405_2012.pdf.

[20] Oregon Department of Revenue, Oregon Corporate Excise and Income Tax, 2012 Edition, p. 3-15.

[21] Oregon Department of Revenue, Oregon Corporate Excise and income Tax, 2012 Edition, p. 3.15.

[22]OCPP analysis of Nike SEC 10-K and ECONorthwest 2006 report on Nike, available at http://www.ocpp.org/2007/ssfexampleNIKE20070129.pdf.

[23] Under Armour, one of Nike’s main competitors, was founded in 1996. Cabbage Patch Kids were first made in 1979 and mass marketed in 1982. Prozac was invented in 1982 and hit the U.S. market in 1988. MS-DOS was the operating system included on IBM’s first personal computer in 1981. What would become the World Wide Web was first documented in 1989. Individual citations available upon request.

[24] OCPP analysis of Oregon Department of Revenue data.

[25] Excluding returns with negative adjusted gross income. OCPP analysis of Oregon Department of Revenue data.

[26] OCPP analysis of Oregon Department of Revenue data.

[27] State of Oregon, 2013-15 Tax Expenditure Report, pp. 90-1.

[28] OCPP analysis of Oregon Department of Revenue data.

[29]OCPP analysis of Oregon Department of Revenue data.

[30] OCPP analysis of BEA data.