Tax and Budget

February 25, 2012 by Ted Boettner
Presentation to 2012 WVEA Gathering

Executive Director Ted Boettner presented to the West Virginia Education Association's membership at its 2012 Mid-Winter Conference. His presentation focused on the state budget, how the state could shift funding to more effectively pay for important programs, and why business tax cuts are not good policy decisions for West Virginia. View the presentation in PDF…

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February 22, 2012 by WVCBP
Stemming the Tide: The Racial and Economic Impacts of West Virginia’s Prison System

  Despite little growth in either its population or crime rate, West Virginia has seen a marked increase in the number of people housed in its corrections facilities. As the state's prisons become overcrowded, West Virginia is facing a corrections crisis that not only impacts the state's budget but also the low-income and minority communities…

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February 16, 2012 by Sean O'Leary
Climate Change – How Important is the Tax Foundation’s State Business Tax Climate Index?

Last month the Tax Foundation released the 2012 edition of their State Business Tax Climate Index, a measure of how business-friendly a state's tax system is. The overall index is comprised of 5 sub-indexes, measuring the "business-friendliness" of a state's corporate income, individual income, sales, property, and unemployment insurance taxes. This year, West Virginia ranked 23rd, with…

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February 2, 2012 by Sean O'Leary
Cracking the Cracker Bill

A bill signed into law last week by Governor Tomblin will give a major tax incentive to companies that want to locate a cracker plant in West Virginia. According to the bill's fiscal note, this tax incentive would have no fiscal impact on the state. In reality, not only will the state lose millions in…

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January 20, 2012 by Sean O'Leary, Ted Boettner
Analysis of Governor’s FY 2013 Budget Available

Governor Tomblin’s FY 2013 budget will give West Virginia a small surplus but the state could head for red ink in the near future as expenditures for the state’s correction system as well as Medicaid grow, and revenue from the business franchise tax is reduced to 0%. Read the report.

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January 11, 2012 by Sean O'Leary
Marcellus Revenues Already Offsetting Business Tax Cuts

We've brought up creating some sort of trust fund with the state's severance tax revenue time and time again, so it was good to read about state Republican legislators talking about a severance tax fund in the Gazette this morning. However, it was disappointing to see that their proposal was to use a severance tax fund to…

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January 6, 2012 by Sean O'Leary
Inequality Driven by Growing Shift Toward Capital Income

When we last talked about growing income inequality, the CBO had released a report showing that incomes for the richest households in the U.S. have been growing much faster than the incomes of the poor and middle class. Another study, this time from the Congressional Research Service (CRS), has confirmed that income inequality is on the…

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January 2, 2012 by Ted Boettner
Business Tax Cuts – No Free Lunch

While the state should be doing all that it can to stimulate economic growth and jobs, cutting business taxes is an inefficient, regressive and poor choice for creating broadly shared prosperity. As Sean has pointed out, there are much better ways to accomplish this goal. As AP points out today, the corporate net income tax…

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December 19, 2011 by Sean O'Leary
Will the Business Personal Property Tax Deter a Cracker Plant?

Today's Daily Mail had an article about a proposed tax incentive designed to lure a potential "ethane cracker" to West Virginia. The proposal would reduced the assessment rate for property taxes from 60% to 5% for the cracker facility. This would dramatically lower the facility's property tax burden, to the tune of about $500 million over the next…

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December 19, 2011 by Ted Boettner
OPEB Cap Costs Public Employees $5 billion

In his column this morning Phil Kabler briefly noted that the result of capping the state's contribution to retiree health insurance was "that the burden was shifted onto current and future retirees." This is something I wrote about last week, so it was nice to see this basic point acknowledged in print. Another point that has…

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