Oregon has the Twenty-Fourth Highest Tax Burden in the Nation for 2013

May 12, 2015

In Fiscal Year (FY) 2013, Oregon collected $15.4 billion in state and local taxes. While this is an impressive sum of money, it tells us little about whether or not the average Oregon taxpayer can afford this level of taxation.

As shown in Chart 1 below, Oregon’s state and local tax burden (tax collections divided by personal income) was the twenty-fourth highest in the nation for FY 2013 at 10 percent—this is -3 percent below the national average of 10.3 percent. As shown in Chart 2, Oregon’s tax burden has grown over time by 30 percent to 10 percent in FY 2013 from 7.7 percent in FY 1950.

Oregon State and Local Tax Burden Rank 2013.jpg

Oregon’s lower than average state and local tax burden is driven by their lack of sales tax. However, Oregon does have a significant individual income tax burden (4 percent, 2^nd highest) that partially offsets not having a sales taxes.

#Oregon #taxburden has grown 30% between FY 1950 to 2013 to 10 % from 7.7%. (click to tweet)

Of course, the tax burdens for local government can vary just as much as they do among the 50 states. As such, we have also calculated the local government tax burden for every county in Oregon—this includes every taxing jurisdiction within the geographic county borders whether it is a city, a special district, or county government itself.

The Oregon counties with the highest local government tax burden include: Gilliam County, OR (20.8 percent), Sherman County, OR (6.7 percent), and Lincoln County, OR (6.3 percent). The Oregon counties with the lowest local government tax burden include: Polk County, OR (1.7 percent), Union County, OR (2.4 percent), and Douglas County, OR (2.7 percent).

Click here to view tax burden data by state, county, type of tax, and for years 1950 to 2013.

Oregon State and Local Tax Burden 1950 to 2013.jpg

J. Scott Moody

Scott has nearly 20 years of experience as a public policy economist. He is the author, co-author and editor of over 180 studies and books. His professional experience also includes positions at the American Conservative Union Foundation, Granite Institute, Federalism In Action, Maine Heritage Policy Center, Tax Foundation, and Heritage Foundation.