Hugh D. Spitzer, A Washington State Income Tax - Again?, 16 U. PUGET Sound L. REV. 515 (1993), https://digitalcommons.law.uw.edu/faculty-articles/785
Legal history, state constitutional law, income tax
This Article shows how, because of changes in key rulings of the United States Supreme Court and in other state court rulings on the character of income taxes, Washington’s legislature could now implement a graduated net income tax on both individuals and businesses. The Article concludes that such a net income tax measure could lawfully be enacted by today’s legislature without amending the state’s constitution.