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Washington State Institute for Public Policy

All of WSIPP's research is published on our website. The Publications page includes every report we've released—from our founding in 1983 to the present. Each report entry includes the title, publication date, abstract, any available supplemental materials, and a downloadable PDF.

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Publications

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Impacts of Tax Exemptions: An Overview (Archived)

Open Publication PDF

Steve Lerch - January 2004

Tax exemptions—tax preferences such as deductions, credits, or preferential rates—benefit specific groups of taxpayers. This report provides an overview of the tax exemption concept and a summary of research on tax exemption impacts, with an emphasis on exemptions in the economic development area.

Download:   Full Report    Executive Summary  
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