Suchergebnisse

Attempts to enact a net income tax in the State of Washington have been numerous and unsuccessful. Several statutes have been passed which would have levied net income taxes on individuals, and several other statutes have been passed which would have levied such taxes on corporations. However, all these enactments have been held unconstitutional, either under the United States Constitution or the Washington state constitution. As might be expected, there have been attempts to amend the state constituion to make it permissible to levy a net income tax. These attempts have all met with failure, either in the legislature or at the hands of the voters when the amendments went to them for approval. This Comment will analyze the amendments that have been attempted and will then offer suggestions of methods by which income taxation would be permitted. Complications caused by the federal Constitution will not be considered here.