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Blue Ribbon Tax Structure Commission (BRTSC)

The Vermont Blue Ribbon Tax Structure Commission was created in 2009 (Special Session) Act. No. 1, Sec. H.561 with three members. The Commissioners were appointed in August 2009 and served through November 2011.

William Sayre, appointed by the Governor
William Schubart, appointed by the Speaker of the House
Kathy Hoyt, appointed by the President Pro Tempore of the Senate
Michael K. Costa, Director

BRTSC Library - Information by Tax Type

Education Presentation

Tax Reform in Vermont: Perception and Reform November 2010
Education Governance and Finance  June 2010

Personal Income Tax

Economics, Demographics and Revenu Charts - Kavet, October 2009
Income Tax Comparison Charts - JFO, TY2006
Major Components of Federal Taxable Income - JFO, TY2008
Components of Income - Tax, 1992-2006
Utilization of Deductions - Tax, TY2006
Itemized Deductions - JFO, November 2009
Charitable Deductions - JFO, November 2009
Income Taxpayer Information - Tax, TY2006
Intersection of Income Tax and Property Tax Statistics  - Tax, Multiyear
Summary of 2009 Session Tax Changes  JFO, September 2009
Moving from TI to AGI - Tax, September 2009
50 State Comparison of Standard Deductions 2006
50 State Comparison of Personal Exemptions and Credits, 2006
50 State Treatment of Select Itemized Deductions, 2006
Tax Incidence and Analysis: Issues and Options  - ITEP, September 2009 
Income Tax Base-Broadening Options for Vermont  - ITEP, September 2009 

Sales-based Taxes

Federal Tax Expenditures for FY 2009-2013 - JCT, January 2010
Promoting State Budget Accountability Through Tax Expenditure Reporting - CBPP, April 2009
Enman Engineering Testimony - Enman, December 2009
Expanding Sales Taxation of Services - Mazerov, July 2009
Florida's Experience with a Sales Tax on Services
Sales Taxation of Services: Options and Issues  - Mazerov, March 2010

Property-based Taxes

Property Tax Reform Suggestions  - Dodd, September 2010

Business Taxes

Unitary Combined Reporting - Tax, August 2010
Business Tax Data - Tax, December 2010
Improving Vermont's Tax Competitiveness - Tax Foundation, November 2009
Tax Reform - Smith, October 2009
Vermont Business Roundtable Testimony - Ventriss, October 2009
Council on State Taxation (COST) Testimony - Crosby, January 2010
LCRCC/GBIC Follow Up Letter - November 2009
Green Mountain Coffee Roasters Follow Up Letter - September 2009

Excise Taxes

Sin Taxes, Issues and Considerations - Haile, March 2010
Proposal to Increase Cigarette Taxes by $1 - Tobacco Free Vermont

Estate Tax

Federal Estate Tax
Vermont's Estate Tax
Vermont's Estate Tax Primer - Tax, 2010

Resource Taxes

A Green Tax Shift for Vermont - December 2009
Valuing Common Assets for Public Finance in Vermont - November 2008

SMART Taxes

SMART Taxes - Executive Summary - December 2009
SMART Taxes - Draft Legislation - December 2009

Lottery

The Role of the Lottery in Vermont's Tax Policy - Tax Foundation, November 2009

Tax Reform Generally

NCSL Summary of State Tax Reform Commissions
RI Strategic Tax Policy Workgroup in Rhode Island - Dion, 2010
Rhode Island Strategic Tax Policy Workgroup Link - 2008
Richard W. Mallary Letter - October 2009
Tax Reform Considerations in Vermont - Rockefeller Institute, September 2009
Recommendations for Government Sustainabilty and Effectiveness - LCRCC/GBIC 2009
Tax Climate/Rankings - LCRCC/GBIC 2009
Comments on LCRCC/GBIC Testimony - Hoffer, September 2009
LCRCC/GBIC Follow Up Letter - November 2009
Green Mountain Coffee Roasters Follow Up Letter - September 2009
State Revenue Systems and Prinicipals of Tax Policy- NCSL, September 2009
Rhode Island Tax Policy Strategy Work Group Report- March 2009
The Struggle for Tax Reform in Maine - Woodbury, January 2010
California Commission on the 21st Century Economy - September 2009
AIV Handout - June 2010
Proposal Assessment Tool  June 2010
Vermont in Transition - Kessel, December 2008
Vermont Revenue and Budget Picture, Facing Vermont"s Fiscal Challenges
Trends in New Jersey Migration - Princeton, September 2008

Tax Reform and Health Care

Intersection Between Health Care and Tax Reform  - LC/JFO September 2008