Tax and Budget

July 30, 2015 by Sean O'Leary
Fast Facts: More Tax Cuts Not What West Virginia Needs to Grow Its Economy

Several years ago, West Virginia enacted a series of large business tax cuts with the belief that they would help grow the state’s economy. Today policymakers are promoting that same theory, even though the previous tax cuts have largely failed to put West Virginia on a path to prosperity, with the state losing thousands of…

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July 1, 2015 by Ted Boettner
Yes, We Should Tax Coal Property Like Natural Gas Property

On Monday, the Joint Select Committee on Taxation met again to discuss revising our state's tax system. The focus of this meeting was on local property taxation, especially as it impacts the coal and natural gas industries. During the meeting, John Mairs, a lawyer for the coal industry, stated that he "would love to have…

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June 3, 2015 by Ted Boettner
Income Tax Cuts for Wealthy Unlikely To Boost West Virginia Economy (Part III)

While the last post found that state income taxes have little or no impact on interstate migration, there is also little evidence that slashing or eliminating the personal income tax is a surefire way to boost economic growth in the Mountain State. Most of the states that have followed this path recently have not experienced…

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May 20, 2015 by Sean O'Leary
Tax Reform Committee Recap

Monday, the  Joint Select Committee on Tax Reform met again to continue the discussion of the proposed overhaul of West Virginia's tax system. The committee heard from economists from WVU and Marshall University, as well as representatives from the conservative Tax Foundation, the Council on State Taxation, and the National Conference of State Legislatures. The…

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May 14, 2015 by Ted Boettner
Gutting the Personal Income is a Poor Strategy (Part I)

Last week, the newly created Joint Select Committee on Tax Reform held its second meeting to discuss overhauling the state's tax system. While the meeting included an overview of the state's current tax system and historical tax reform efforts of the past (e.g. Cecil Underwood's Commission on Fair Taxation), committee members made it quite clear in April…

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April 12, 2015 by Ted Boettner
Time to Modernize West Virginia’s Excess Acreage Tax

With tax reform looming on the state's public policy agenda, now would be a opportune time to revisit the state's Excess Acreage Tax. Since 1905, a corporation purchasing 10,000 acres or more of property in the state is subject to a one-time five cents per acre tax on owning the property. In 1999, Governor Underwood's…

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March 25, 2015 by Sean O'Leary
Governor Tomblin Exercises Veto Power over 2016 Budget

Yesterday Governor Tomblin announced his vetoes to the FY 2016 budget, which the legislature completed last week. As we went over here, the legislature increased the amount borrowed from the Rainy Day Fund to $22.9 million, in turn increasing appropriations above the governor's recommendations in some areas, including higher education. With his veto, the governor…

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March 9, 2015 by Sean O'Leary
Workers’ Comp Tax Cut For Coal Will Hurt the Budget

A number of proposals have been made this legislative session with the perceived aim to help revitalize West Virginia's coal industry. Two such proposals have been to eliminate or scale back the additional severance tax on coal that is dedicated to paying down the state's workers' compensation system debt. But, despite assurances the tax cut wouldn't…

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March 4, 2015 by Ted Boettner
A State Tax Credit for Democracy: Citizens Unite!

This evening the State Senate passed a bill that would make significant changes to our state's campaign election laws by increasing the amount of money people can contribute to political campaigns. Under Senate Bill 541, the cap for campaign individual contributions would increase from $1,000 to $2,700 per election cycle, matching the amount that federal…

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