Commission Resources & Research Material

D.C. Tax Revision Commission

D.C. Tax Revision Commission Authorizing Legislation



"Taxing Simply, Taxing Fairly", Report to the Mayor and Council of the District of Columbia (September 1998)



REVISED Nov. 27, 2012 Proposed D.C. Tax Revision Commission Research Agenda (for Dec. 3 public hearing)

REVISED Nov. 19, 2012 Proposed D.C. Tax Revision Commission Research Agenda



REVISED Oct. 1, 2012 Proposed D.C. Tax Revision Commission Research Agenda



Sept. 10, 2012 Proposed D.C. Tax Revision Commission Research Agenda







​Mayor and D.C. Councilmember Letters to the D.C. Tax Revision Commission

Letter from Mayor Vincent Gray on the "Technology Sector Enhancement Act of 2012" (Oct. 14, 2012)

Letter from Councilmember Jack Evans requesting inclusion of "Technology Sector Enhancement Act of 2012" in the Commission's research agenda (Sept. 21, 2012)



Letter from Mayor Vincent Gray on inaugural D.C. Tax Revision Commission meeting (Aug. 3, 2012)









Presentations and Papers Submitted to the D.C. Tax Revisions Commission



Stephen Swain, Financial Economist, Office of Revenue Analysis: Update on D.C.’s Economy and Revenue Outlook (Presented to the Commission on Nov. 18, 2013).

 

Linda L. Tanton, Tax Administration Review Consultant: Review of the D.C. Office of Tax and Revenue (Presented to the Commission on Nov. 4, 2013). FINAL REPORT. 

 

Stephen M. Cordi, Deputy Chief Financial Officer, D.C. Office of Tax and Revenue: Presentation of the Office of Tax and Revenue (Presented to the Commission on Nov. 4, 2013).

 

Robert Aceituno and Karen Yingst, Councilor Buchanan & Mitchell, P.C.: Case Studies of Business Taxes in the District of Columbia; A Comparison with Neighboring Jurisdictions (Presented to the Commission on Sept. 16, 2013). FINAL REPORT

 

William F. Fox, University of Tennessee, Knoxville: Sales Taxes in the District of Columbia (Presented to the Commission on June 17, 2013). FINAL REPORT.

 

Richard Rybeck, D.C. Tax Revision Commission: Funding of Long-Term Infrastructure (Presented to the Commission on June 17, 2013). FINAL REPORT. (Appendix 1; Appendix 2a; Appendix 2b; Appendix 3; Appendix 4)

 

Michael E. Bell, MEB Associates/George Washington Institue of Public Policy: Real Property Tax Expenditure in D.C. (Presented to the Commission on June 17, 2013). FINAL REPORT.

 

​Rodney D. Green, Howard University: The Deed Recordation and Real Property Transfer Taxes in D.C. (Presented to the Commission on June 3, 2013). FINAL REPORT.



LaTanya N. Brown-Robertson, Bowie State University: An Analysis of Neighborhoods in the District of Columbia (Presented to the Commision on June 3, 2013). FINAL REPORT



Michael E. Bell, MEB Associates/George Washington Institute of Public Policy: Properties Exempt from Paying Real Property Taxes in D.C. (Presented to the Commission on June 3, 2013). FINAL REPORT

Daphne A. Kenyon, D. A. Kenyon & Associates: Real Property Tax Classification in Washington, D.C. (Presented to the Commission on May 20, 2013). FINAL REPORT

David L. Sjoquist, Georgia State University: The Residential Property Tax Credit: An Analysis of the D.C. Assessment Limitation (Presented to the Commission on May 20, 2013). FINAL REPORT.



Michael E. Bell, MEB Associates/George Washington Institute of Public Policy: Overview of Real Property Taxes in the District of Columbia (Presented to the Commission on May 20, 2013). FINAL REPORT.

Robert Buschman, Georgia State University: The District of Columbia Individual Income Tax: Structure, Competitiveness, and Potential Improvements (Presented to the Commission on May 6, 2013). FINAL REPORT.



Norton Francis, Urban-Brookings Tax Policy Center: Business Franchise Taxes in the District of Columbia (Presented to the Commission on May 6, 2013). FINAL REPORT.

​Sally Wallace, Georgia State University: Fiscal Architecture of the District of Columbia (Presented to the Commission on April 15, 2013). FINAL REPORT



Richard C. Auxier, D.C. Tax Revision Commission: District of Columbia Tax Comparisons (Presented to the Commission on April 15, 2013). FINAL REPORT



Garry Young, Director, George Washington Institute of Public Policy: The District of Columbia and Economic Competitiveness (Presented to the Commission on March 4, 2013).

Jeffrey Oakman and Lindsay Clark, Office of Revenue Analysis: Tax Policy and Economic Development in D.C. (Presented to the Commission on Feb. 4, 2013). FINAL REPORT.

Robert Zahradnik, Director, Research, Pew Center on the States: Creating Fiscally Sound and Economically Effective Tax Incentives (Presented to the Commission on Feb. 4, 2013).

Stephen Fuller, Director, Center for Regional Analysis, School of Public Policy George Mason University: Regional Economic Trends in the Washington, D.C. Region (Presented to the Commission on Jan. 7, 2013).

​Carol O'Cleireacain: National, State & Local Trends in Fiscal Policy (Presented to the Commission on Jan. 7, 2013).

Jason Juffras, Fiscal Analyst, Office of Revenue Analysis: District of Columbia Tax Expenditure Report (Presented to the Commission on Jan. 7, 2013).

Stephen Swain, Financial Economist, Office of Revenue Analysis: Overview of the District's Economy and Tax Base (Presented to the Commission on Nov. 19, 2012).



Yesim Yilmaz, Director of Fiscal/Legislative Analysis, Office of Revenue Analysis: D.C. Governance Structure and Fiscal System ​(Presented to the Commission on Oct. 1, 2012).


Stephen Swain, Financial Economist, Office of Revenue Analysis: D.C. Revenue System ​(Presented to the Commission on Oct. 1, 2012).

Jim Spaulding, Office of Budget and Planning: D.C. Operating and Capital Budget ​(Presented to the Commission on Oct. 1, 2012).







Background Research and Resources

"D.C. Tax Facts FY2011," Office of Chief Financial Officer, Office of Revenue Analysis (2012)



"Tax Rates and Tax Burdens in the District of Columbia -- A Nationwide Comparison 2011," Office of Revenue Analysis (2012)



"Tax Rates and Tax Burdens Washington Metropolitan Area 2011," Office of Revenue Analysis (2012)



District of Columbia Tax Expenditure Report, Office of Revenue Analysis (July 2012)



"District of Columbia Structural Imbalance and Management Issues," GAO (May 2003)



"Measuring the Fiscal Capacity of the District of Columbia--a comparison of revenue raising capacity and expenditure need Fiscal Year 2005," by Yesim Yilmaz and Robert Zahradnik (October 2008)



District of Columbia Income Tax Secured Revenue Bond Statement (2012)



District of Columbia General Obligation Bond Statement (2010)

Revised Criteria for Judging a Tax System



​National Conference of State Legislature's Summary of Nationwide Tax Commissions



The New York City Tax Lien Sale: History and Impact, New York City Comptroller, John C. Liu (May 2012)

 

 



Public Letters to the D.C. Tax Revision Commission

 

Letter from the International Premium Cigar & Pipe Retailers Association on tobacco taxes. (Dec. 6, 2013)

 

Letter from D.C. Building Industry Association on the commercial property tax. (Dec. 4, 2013)

 

Letter from 13 high-income-earning individuals expressing their support for more progressive income tax brackets. (Dec. 2, 2013)

 

Letter from Charles Debnam, Chair, D.C. Tobacco Free Coalition, offering feedback and additional information on the proposal to unify how tobacco is taxed. (Nov. 20, 2013)

 

Letter from Karen Conway, University of New Hampshire, and Jonathan Rork, Reed College, on how differences in tax policies between states affect resident migration. (Nov. 18, 2013) 

 

Letter from Jon Bakija, Department of Economics, Williams College, sharing his research on the impact of state-level estate and inheritance taxes on the migration of high-wealth individuals. (Nov. 15, 2013)

 

Letter from John H. Graham IV, President and CEO, American Society of Association Executives, arguing against the creation of a local services fee. (Nov. 5, 2013)

 

Letter from Edward Krauze, Chief Executive Officer, District of Columbia Association of Realtors (DCAR) recommending changes to D.C.'s deed recordation and transfer taxes. (Oct. 22, 2013)

 

Letter (and attachment) from the Consortium of Universities of the Washington Metropolitan Area in response to the May 29, 2013 report on tax exempt properties and specifically the proposal to implement a Payments in Lieu of Tax (PILOT) program in D.C. (Oct. 18, 2013)

 

Letter from Kathy E. Hollinger, President, Restaurant Association Metropolitan Washington, providing arguements against increasing the restaurant meals sales tax. (Oct. 18, 2013)

 

Letter from Robert Zahradnik, Director, State Policy, The Pew Charitable Trusts, with recommendations for evaluating D.C. tax expenditures, including tax incentives for economic development. (Oct. 4, 2013)

 

Letter from Allan Wendt, recommending an expansion of the exclusion for D.C. and federal government pensions. (Oct. 2, 2013)

 

Letter from Kari Bedell, Executive Director, Greater Washington Society of CPAs, sharing results of a membership survey on doing business in D.C. Full survey results. (Sept. 25, 2013) 

 

Letter from Richard Franklin and Michael Savage, members of the D.C. Bar, advocating for the elimination of the D.C. estate tax. (Sept. 24, 2013).

 

Letter (Attachment AAttachment B) from David Schwartzman, D.C. Citizens for Tax Justice, advocating for a more progressive tax system. (Sept. 19. 2013)

 

Letter from Joseph Sternlieb, CEO, Georgetown BID, proposing D.C. collect tax data at the neighborhood level to aid neighborhood development organizations. (Sept. 17, 2013)

 

Letter from Dave Oberting, Chair & Executive Director, D.C. Economic Growth Action Fund, recommending D.C. increase taxes on products and services used by non-residents so the District can lower the tax burden on residents. (Sept. 11, 2013)

 

Letter from Charles Debnam, Chair, D.C. Tobacco Free Coalition, recommending changes to how D.C. taxes cigarettes and other tobacco products. (Aug. 27, 2013)

 

Letter from William E. Davis, on behalf of a collection of prominent D.C. estate tax practitioners (pro bono), providing alternatives for improving the D.C. estate tax. (Aug. 26, 2013)

 

Letter from William E. Davis, on behalf of a collection of prominent D.C. estate tax practitioners (pro bono), describing major issues with D.C. estate tax. (July 26, 2013)

 

Letter from David Bardin asking the Commission to consider a local services tax. (June 24, 2013)



Letter from David Bardin related to the D.C. Water and Sewer Authority. (Oct. 24, 2012)

Letter from John Capozzi recommending a review of an annual payment in lieu of taxes (PILOT) provision for the District's private universities. (November 2012)




 

Public Meeting Minutes

Dec. 18, 2013

 

Dec. 9, 2013

 

Dec. 3, 2013

 

Nov. 18, 2013

 

Nov. 12, 2013 (Public Hearing)

 

Nov. 4, 2013

 

Oct. 30, 2013

 

Oct. 21, 2013

 

Oct. 7, 2013

 

Sept. 30, 2013

 

Sept. 16, 2013

 

June 24, 2013  (Public Hearing)

 

June 17, 2013

 

June 3, 2013

May 20, 2013 

May 6, 2013

April 15, 2013



March 4, 2013

Feb. 4, 2013



Jan. 7, 2013



Dec. 3, 2012 (Public Hearing)



Nov. 19, 2012



Oct. 1, 2012



Sept. 10, 2012

Aug. 6, 2012

 

Public Hearing Testimony: Nov. 12, 2013

 

For the full roster of members of the public who testified before the Commission on Nov. 12 please click here (PDF). All written testimony submitted to the Commission is posted below, even if the person did not address the Commission at the public hearing. Some of those who spoke at the hearing, however, did not submit written testimony and are not included below. 

 

 

 

David Schwartzman, D.C. Citizens for Tax Justice (PDF)


G. Lee Aikin (PDF)


Keshini Ladduwahetty (PDF)


Barbara Lang, President and CEO, D.C. Chamber of Commerce (PDF)


Stuart Solomon, Federal City Council (PDF)


Beth Marcus (PDF)


Dan Wedderburn, D.C. for Democracy (PDF)


Andrew Kline, General Counsel, Restaurant Assoc. Metropolitan Washington (PDF)

 

Solomon Keene, President, Hotel Association of D.C. (PDF)

 

John Cavanaugh, President and CEO, Consortium of Universities (PDF)

 

Rick Rybeck, Just Economics, LLC (PDF)

 

Tanja Castro, D.C. Building Industry Association (PDF)

 

Robert Pohlman, Coalition for Nonprofit Housing and Economic Development (PDF)

 

Robert Malson, President, D.C. Hospital Association (PDF)

 

Jim Schulman (PDF)

 

Bonita Pennino, American Heart Association (PDF)

 

Janet Brown (PDF)

 

Brianne Nadeau (PDF)

 

Ed Rehfeld (PDF)

 

Jesse Lovell (PDF)

 

Elizabeth C. McNichol, Center on Budget and Policy Priorities (PDF)

 

Ruth Caplan (PDF)

 

Matt Gardner, Institution on Taxation & Economic Policy (PDF)

 

David Jonas Bardin (PDF

 

Kari Bedell, Executive Director, Greater Washington Society of CPAs (PDF)

 

Campbell Johnson, Chair, Urban Housing Alliance (PDF)

 

Peter Fisher, Vice President for State Issues, Campaign for Tobacco-Free Kids (PDF)

 

Jessie Posilkin (PDF)

 

Dick Suisman, Chair, Our Nation's Capital (PDF)

 

Andrea Rosen (PDF)

 

Gerald Schwinn (PDF)

 

Orelia Busch (PDF)

 

Ericka Taylor (PDF)

 

Katalin Peter (PDF)

 

Rob Wohl (PDF)

 

Thais Austin (PDF)

 

 

 

Public Hearing Testimony: June 24, 2013

 

For the full roster (and order) of members of the public who testified before the Commission on June 24 please click here. Please note: Many of those who only turned in written testimony ​(posted below) also gave public remarks at the hearing. 

 

 

Prepared Written Testimony

 

G. Thomas Borger, Chairman, Borger Management, Inc. (PDF)

 

David J. Chitlik, Senior Director, Apartment and Office Building Association (PDF)

 

Ferdinand Hogroian, Legislative Council, Council on State Taxation (PDF)

 

Alma Hardy Gates (PDF)

 

Sally Kram, Director of Public & Government Affairs, Consortium of Universities of the Washington Metro Area (PDF)

 

Edward Krauze, CEO, D.C. Association of Realtors (PDF)

 

Kesh Ladduwahetty (PDF)

 

Barbara B. Lang, President & CEO, D.C. Chamber of Commerce (PDF)

 

Lora J. Leavy (PDF)

 

Beth Marcus (PDF)

 

Jim McGrath, Chairman, D.C. Tenants' Advocacy Coalition (PDF)

 

Dianah Shaw, D.C. Association of Realtors (PDF)

 

Chad Shuskey, Senior VP for Research & Visual Communications, D.C. Economic Partnership (PDF)

 

Mitch Wander (PDF)

 

Neil Williams (PDF)

 

 

Delivered Oral Testimony

 

G. Lee Aikin (PDF)

 

David Chitlik (PDF)

 

Jerry N. Clark (PDF)

 

Marie Drissel, Member of the 1998 D.C. Tax Revision Commission (PDF)

 

Campbell Johnson, Chair, Urban Housing Alliance (PDF)

 

Jeremy Koulish (PDF)

 

Rabbi Gilah Langer, Jews United for Justice (PDF)

 

Jesse Lovell (PDF)

 

Tom Murphy, Former Mayor of Pittsburch, PA (PDF)

 

Edward Rehfeld (PDF)

 

Micheal Tacelosky, D.C. Tobacco Free Coalition (PDF)

 

Benjamin B. Terner (PDF)

 

Dan Wedderburn, Chair of Government Reform Committee, D.C. for Democracy (PDF)

 

Howard White (PDF)

 

Neil Williams (PDF)

 

 

 

Public Hearing Testimony: Dec. 3, 2012



Dan Wedderburn, Chair of the Tax Reform Committee, D.C. for Democracy (PDF)



David Jonas Bardin, former member of board of directors, D.C. Water and Sewer Authority (PDF); Supplemental statement (PDF)



Supplementary written statement of David Jonas Bardin (PDF)



George W. Beatty (PDF)



Marie Drissel, Member of 1998 D.C. Tax Revision Commission (PDF



Gerry Widdicombe, Director of Economic Development, Downtown Business Improvement District (PDF)  



Jim Dinegar, CEO, Greater Washington Board of Trade



Barbara B. Lang, President & CEO, D.C. Chamber of Commerce (PDF)



Sally Kram, Director of Government and Public Affairs, Consortium of Universities of the Washington Metropolitan Area (PDF)



Bart Uze, Legal Counsel, Ryan, LLC (PDF)



James Rooney, Avenir Corporation (PDF



W. Shaun Pharr, Esq., Senior Vice President of Government Affairs, Apartment and Office Building Association of Metropolitan Washington (PDF



Campbell Johnson, Urban Housing Alliance (PDF)



Cheryl Cort, Policy Director, Coalition for Smarter Growth (PDF)



Simon Rakoff, Fortify Ventures LLC

 



Multimedia



Televised Recording of Sept. 10 Meeting on DCN (Part 1)



Televised Recording of Sept. 10 Meeting on DCN (Part 2)



Televised Recording of Aug. 6 Meeting on DCN (Full)