Presenter(s): Kevin Lance − Political Science, Sociology
Faculty Mentor(s): Matthew Norton, C.J. Pascoe
Poster 125
Research Area: Social Sciences
Funding: Apex, Wayne Morse
This paper researches the history of Oregon’s tax code and examines the reasons why the tax code remains relatively conservative in comparison to most other liberal states. In order to do this, I have examined the roots of Oregon’s current income and property taxes, as well as its historic resistance to a sales tax. I have paired this research with qualitative interviews with taxpayers who work full time and own property, as well as a few business owners to see the influence of small business and corporate taxes. I have interviewed an even spread of liberals, moderates, and conservatives to get a wide range of perspectives that better represents Oregon politics. My preliminary findings have shown two major themes. The first is an intense distrust of government amongst all sides of the political spectrum and the second is a “Robin Hood” style of discourse between liberals and conservatives that permeates discussions across all areas of taxation, as both seem to contribute to Oregon’s tax code being lower in comparison to other states. I believe these two factors combined makes it easier for certain taxes, like income, to be relatively high and other taxes, like the sales and business taxes, to be very low or nonexistent. I argue that Oregon’s current tax code is bound to its history and the emotions of its voters, as these two factors contribute to a culture clash, creating a tax code that is very quirky in nature.