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​LRO Research Documents

LRO research publications can be found below. If you know the name of the publication, enter it in the search bar or use one or more keywords. Click on the table titles (e.g., DocType, Classification, Year) to sort and click the arrows to the right of the titles to filter. Alternatively, you can scroll down to browse by policy area and search by type of publication you’d like to see.​

 
  
  
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Tax Treatment of Military Pension Income and Examination of Policy Proposals (Report #2-24)PublicationPersonal Income Tax2024 
2024 Oregon Public Finance:  Basic Facts (Report #1-24)PublicationOregon Public Finance: Basic Facts2024 
Oregon Corporate Excise and Income Tax: 2023 Update (Report #5-23)PublicationCorporate Income Tax, Excise Taxes2023 
2023 Session - Revenue Measures Passed by the 82nd Legislature (Report #4-23)PublicationLegislative Summaries, Measures Passed2023 
Forest Products Harvest Tax (Report #3-23)PublicationExcise Taxes2023 
2023 Oregon Public Finance:  Basic Facts (Report #1-23)PublicationOregon Public Finance: Basic Facts2023 
Tax Credit Review: 2023 Oregon Legislative Session (Report #2-23)PublicationTax Expenditures2023 
2022 Session - Revenue Measures Passed by the 81st Legislature (Report #2-22)PublicationLegislative Summaries, Measures Passed2022 
2022 Oregon Public Finance Basic Facts (Report  #1-22)PublicationOregon Public Finance: Basic Facts2022 
2020 - 2021 Sessions:  Revenue Measures Passed by the 81st Legislature (Report #4-21)PublicationLegislative Summaries, Measures Passed2021 
Oregon Tax Expenditures: Definition and Automatic Sunset (Report #3-21)PublicationTax Expenditures2021 
Tax Credit Review: 2021 Session (Report #2-21)PublicationTax Expenditures2021 
2021 Oregon Public Finance: Basic Facts (Report #1-21)PublicationOregon Public Finance: Basic Facts2021 
Measure 108 - Tobacco Tax Increase (Report #6-20)PublicationBallot Measures2020 
Oregon Income Tax Connection to Federal Law (Report #5-20)PublicationFederal Connection2020 
Corporate Activity Tax: Frequently Asked Questions (Report #2-20)PublicationCorporate Income Tax, Other Reports2020 
Coronavirus Aid, Relief, and Economic Security (CARES) Act (H.R. 748) (Report #3-20)PublicationFederal Connection, Other Reports2020 
K-12 and ESD School Finance:  State School Fund Distribution (Report #4-20)PublicationSchool Finance2020 
2020 Oregon Public Finance:  Basic Facts (Research Report #1-20)PublicationOregon Public Finance: Basic Facts2020 
Interstate Broadcasters and Tax Policy in Oregon (Research Report #4-19)PublicationCorporate Income Tax, Other Reports2019 
2019 Session - Revenue Measures Passed by the 80th Legislature (Research Report #3-19)PublicationLegislative Summaries, Measures Passed2019 
2019 Oregon Public FInance:  Basic Facts (Research Report  #1-19)PublicationOregon Public Finance: Basic Facts2019 
Tax Credit Review: 2019 Session (Research Report #2-19)PublicationTax Expenditures2019 
2018 Session and 2018 1st Special Session - Revenue Measures Passed by the 79th Legislature (RR #2-18)PublicationLegislative Summaries, Measures Passed2018 
2018 Oregon Public Finance: Basic Facts (Research Report #1-18)PublicationOregon Public Finance: Basic Facts2018 
2017 Session - Revenue Measures Passed by the 79th Legislature (Research Report #5-17)PublicationLegislative Summaries, Measures Passed2017 
An Assessment of Oregon's Listed Jurisdiction Policy and its Cost Effectiveness (Research Report #4-17)PublicationCorporate Income Tax, Other Reports2017 
Review of Oregon's Property Tax Exemption for Literary, Charitable and Scientific Institutions (Research Report #3-17)PublicationProperty Tax2017 
2017 Oregon Public Finance:  Basic Facts (Research Report #1-17) PublicationOregon Public Finance: Basic Facts2017 
Tax Credit Review: 2017 Session (Research Report #2-17)PublicationTax Expenditures2017 
HB 4146 Transient Lodging Tax Work Group Report Vol II (RR #5-16)PublicationExcise Taxes2016 
HB 4146 Transient Lodging Tax Work Group Report (RR# 5-16)PublicationExcise Taxes2016 
2016 Session - Revenue Measures Passed by the 78th Legislature (Research Report #2-16)PublicationLegislative Summaries, Measures Passed2016 
Measure 97 Description and Analysis (Research Report #3-16)PublicationBallot Measures2016 
Updated Marijuana Tax Revenue Estimates (Research Brief #4-16)PublicationExcise Taxes2016 
2016 Oregon Public Finance Basic Facts (Research Report #1-16)PublicationOregon Public Finance: Basic Facts2016 
2016 Expiring Tax Credits (2013 HB 2002) (Research Report #2-15)PublicationTax Expenditures2015 
Analysis of Options for Restructuring Oregon's State and Local Revenue System (HB2171) (Research Report #4-15)PublicationOregon's Tax System, Other Reports2015 
2015 Session - Revenue Measures Passed by the 78th Legislature (Research Report #3-15)PublicationLegislative Summaries, Measures Passed2015 
2015 Oregon Public Finance Basic Facts (Research Report #1-15)PublicationOregon Public Finance: Basic Facts2015 
Economic and Emissions Impacts of a Clean Air Tax or Fee in Oregon (SB 306) (Research Report #4-14)PublicationOther Reports2014 
The Revenue Impact of Marijuana Legalization under Measure 91 (Research Report #3-14)PublicationBallot Measures, Excise Taxes2014 
2014 Session - Revenue Measures Passed by the 77th Legislature (Research Report #2-14)PublicationLegislative Summaries, Measures Passed2014 
2014 Oregon Public Finance Basic Facts (Research Report #1-14)PublicationOregon Public Finance: Basic Facts2014 
2013 Special Session Summary Tax Policy Changes (Research Report #4-13)PublicationOregon's Tax System, Other Reports2013 
2013 Session - Revenue Measures Passed by the 77th Legislature (Research Report #3-13)PublicationLegislative Summaries, Measures Passed2013 
2013 Oregon Public Finance: Basic Facts (Research Report #1-13)PublicationOregon Public Finance: Basic Facts2013 
Revenues from Timber in Oregon (Research Report #2-13)PublicationExcise Taxes2013 
Estimating Potential Sales Tax Revenue in Curry County (Research Brief #2-12)PublicationExcise Taxes, Other Reports2012 
2012 Session - Revenue Measures Passed by the 2012 Legislature (Research Report #3-12)PublicationLegislative Summaries, Measures Passed2012 
2012 Oregon Public Finance Basic Facts (Research Report #1-12)PublicationOregon Public Finance: Basic Facts2012 
Measure 84 (Research Report #5-12)PublicationBallot Measures2012 
Measure 85 (Research Report #4-12)PublicationBallot Measures2012 
Taxation and Oregon’s Interstate Competitiveness (Research Report #6-12)PublicationOregon's Tax System2012 
2011 Oregon Public Finance: Basic Facts (Research Report #1-11)PublicationOregon Public Finance: Basic Facts2011 
2011 Session - Revenue Measures Passed by the 2011 Legislature (Research Report #2-11)PublicationLegislative Summaries, Measures Passed2011 
2010 Session - Revenue Measures Passed 2010 (Research Report #1-10)PublicationLegislative Summaries, Measures Passed2010 
Oregon’s Property Tax System Horizontal Inequities under Measure 50 (Research Report #4-10)PublicationBallot Measures, Property Tax2010 
K-12 and ESD School Finance Research Report #2-10)PublicationSchool Finance2010 
School Property Tax Rates (Research Brief #3-10)PublicationSchool Finance2010 
Excise TaxesPresentationExcise Taxes, Tax Expenditures2009 
2009 Lottery OrientationPresentationOther Reports2009 
2009 Personal Income Tax OrientationPresentationPersonal Income Tax, Tax Expenditures2009 
2009 School FinancePresentationSchool Finance2009 
2009 Oregon Property TaxPresentationProperty Tax, Tax Expenditures2009 
Comprehensive Revenue Restructuring Task Force Final Report (Report #2-09)PublicationOregon's Tax System, Other Reports2009 
The American Recovery and Reinvestment Act of 2009 (Research Brief #3-09)PublicationFederal Connection, Other Reports2009 
Enterprise Zones Study (Research Report #4-09)PublicationOther Reports, Property Tax2009 
2009 Oregon Public Finance: Basic Facts (Research Report #1-09)PublicationOregon Public Finance: Basic Facts2009 
2009 Session - Revenue Measures Passed by the 75th Legislature (Research Report #5-09)PublicationLegislative Summaries, Measures Passed2009 
Measures 66 & 67 (Research Report #6-09)PublicationBallot Measures2009 
Measures 66 & 67 FAQ (Research Report #7-09)PublicationBallot Measures2009 
2009 School FInance Legislation (Research Report #8-09)PublicationSchool Finance2009 
Student Weights for Small Schools (Research Report #3-08)PublicationSchool Finance2008 
Measure 59 Full Deductibility of Federal Income Taxes (Research Report #2-08)PublicationBallot Measures, Federal Connection2008 
2008 Special Session - Revenue Measures Passed by the 74th Legislature (Research Report #1-08)PublicationLegislative Summaries, Measures Passed2008 
Small School District Funding (Research Report #4-08)PublicationSchool Finance2008 
2007 Oregon Public Finance: Basic Facts (Research Report #1-07)PublicationOregon Public Finance: Basic Facts2007 
Measure 50 Research Brief (#5-07)PublicationBallot Measures2007 
2007 Session - Revenue Measures Passed by the 2007 Legislature (Research Report #3-07)PublicationLegislative Summaries, Measures Passed2007 
School Finance Legislation (Research Report #4-07) PublicationSchool Finance2007 
Oregon's 2% Surplus Kicker (Research Report #2-07)PublicationOregon's Tax System, Other Reports2007 
Student Weights: Individualized Education Program (Research Report #7-06)PublicationOther Reports, School Finance2006 
Measure 48 Proposed Constitutional Spending Limit (Research Report #5-06)PublicationBallot Measures2006 
Measure 41 Changing Oregon's Treatment of Personal Exemptions (Research Report #6-06)PublicationBallot Measures2006 
2006 Student Weights: English as a Second Language (Research Report #2-06)PublicationOther Reports, School Finance2006 
2006 K-12 and ESD School Finance: State School Fund Distribution (Research Report #4-06)PublicationSchool Finance2006 
2006 Oregon Public Finance: Basic Facts (Research Report #1-06)PublicationOregon Public Finance: Basic Facts2006 
2005 Oregon Public Finance Basic Facts (2005) (Research Report #1-05)PublicationOregon Public Finance: Basic Facts2005 
2005 School Finance Legislation 2005 (Research Report #3-05)PublicationSchool Finance2005 
2005 Session - Revenue Measures Passed by the 2005 Legislature. (Research Report #2-05)PublicationLegislative Summaries, Measures Passed2005 
Oregon's Tax System (2004) (Research Brief #2-04)PublicationOregon's Tax System2004 
2004 Oregon Public Finance Basic Facts (2004) (Research Report #1-04)PublicationOregon Public Finance: Basic Facts2004 
The Education Stability Fund (2004) (Research Report #5-04)PublicationOregon's Tax System2004 
IMPACT OF 1997 LEGISLATION - Earned Income and Working Family Child Care Tax Credits in Oregon (Research Report #6-04)PublicationTax Expenditures2004 
K-12 And ESD School Finance (2004) (Research Report #3-04)PublicationSchool Finance2004 
School Local Option Property Tax (2004) (Research Report #4-04)PublicationSchool Finance2004 
Ballot Measure 30, Referendum on Legislative Revenue Plan (2003) (Research Rreport #6-03)PublicationBallot Measures2003 
Oregon Income Tax Reconnect and "The Job Creation and Worker Assistance Act of 2002" (2002) (RB#3-02 updated)PublicationFederal Connection, Other Reports2003 
2003 Oregon Public Finance: Basic Facts (2003)(Research Report #1-03)PublicationOregon Public Finance: Basic Facts2003 
The Graduated Personal Income Tax Assessment: Frequently Asked Questions (2003) (Research Brief #3-03)PublicationPersonal Income Tax2003 
School Finance Legislation, Funding and Distribution (2004) (Research Report #7-03)PublicationSchool Finance2003 
Revenue Options, School Funding & Accountability Task Force Report (2003) (Research Report #2-03)PublicationOregon's Tax System, School Finance2003 
2003 Session - Revenue Measures Passed by 2003 Legislature (Research Report #4-03)PublicationLegislative Summaries, Measures Passed2003 
Changes in Oregon's Additional Medical Deduction for Seniors Incorporated in the 2003 Revenue Package (2003) (Research Report #5-03)PublicationOther Reports, Personal Income Tax2003 
Ballot Measure 23, Health Care Finance Plan (2002) (Research Brief #11-02)PublicationBallot Measures2002 
Impact of Changing the School Payment Schedule (2002) Research Brief #2-02PublicationSchool Finance2002 
Oregon Income Tax Reconnect (2002) Research Brief #3-02PublicationFederal Connection, Other Reports2002 
Education Stability Fund (2002) (RB#6-02)PublicationOregon's Tax System, Other Reports2002 
2002 Special Session II Revenue Package (2002) (RB#7-02)PublicationLegislative Summaries, Other Reports2002 
2002 Special Session III Revenue Package (2002) (RB#8-02)PublicationLegislative Summaries, Other Reports2002 
Master Settlement Agreement (Financial Provisions) (2002)(Research Brief #9-02)PublicationExcise Taxes, Other Reports2002 
February 8-10 Special Session revenue Package (2002) (Research Brief #4-02)PublicationLegislative Summaries, Other Reports2002 
Review of Special Session 5 Revenue Actions: Ballot Measure 28 (2002) (Research Report #10-02)PublicationBallot Measures2002 
Interim Senate Revenue Options Committee Report (2002) (Research Report #1-02)PublicationOregon's Tax System, Other Reports2002 
Changes in Oregon's Urban Renewal Program from the 2001 Supreme Court Ruling on Shilo Inn v. Multnomah County et al. (2002) (Research Report #5-02)PublicationOregon's Tax System, Other Reports2002 
Revenue Impact of H.R. 1836: The Economic Growth and Tax Relief Reconciliation Act of 2001 (Brief #3-01)PublicationSchool Finance, Tax Expenditures2001 
Oregon's Senior Population Growth and Property Tax Relief Programs (2001) (Report #7-01)PublicationOther Reports, Property Tax2001 
Oregon's 2% Surplus Kicker: 2001 Update (2001) (Brief # 5-01)PublicationOregon's Tax System2001 
2001 Oregon Public Finance: Basic Facts (Report #1-01)PublicationOregon Public Finance: Basic Facts2001 
Oregon's Inheritance Tax (2001) (Research Brief #9-01)PublicationOther Reports2001 
2001 Session - Revenue Measures Passed by the 2001 Legislature (Report #4-01)PublicationLegislative Summaries, Measures Passed2001 
2001 School Finance Legislation, Funding and Distribution (2001) (Report #3-01)PublicationSchool Finance2001 
K-12 and ESD School Finance, State School Fund Distribution (2001) (Research Report # 8-01)PublicationSchool Finance2001 
Taxation of Pensions in Oregon: 2001 Update (2001) (Brief # 6-01)PublicationPersonal Income Tax2001 
Oregon Tax Incidence Model (OTIM) (2002) Research Report #2-01PublicationOregon's Tax System2001 
Oregon's Workers' Compensation Insurance Market (2000) (Report #10-00)PublicationOther Reports2000 
Federal Forest Revenue for Schools (2000) (Report #11-00)PublicationFederal Connection, School Finance2000 
Revenues from Timber in Oregon (2000) (Report #7-00)PublicationExcise Taxes, Other Reports2000 
Urban Renewal Program Under Past and Current Property Tax Systems (2000) (Report #1-00)PublicationProperty Tax2000 
History of Timber Taxes (2000) (Report #6-00)PublicationExcise Taxes, Other Reports2000 
1999 Session - Revenue Measures Passed by the 1999 Legislative Assembly (Research Report #3-99)PublicationLegislative Summaries, Measures Passed1999 
School Local Property Tax Option (1999) (Report #5-99)PublicationSchool Finance1999 
The New Direction of Oregon's Property Tax System Under Measure 50 (1999) (Report #6-99)PublicationBallot Measures1999 
School Finance Legislation: Funding and Distribution (1999) (Report #4-99)PublicationSchool Finance1999 
1997 Session - Revenue Measures Passed by the 1997 Legislative Assembly (Research Report #5-97)PublicationLegislative Summaries, Measures Passed1997 
1995 Session - Revenue Measures Passed by the 1995 Legislative Assembly (Research Report #2-95)PublicationLegislative Summaries, Measures Passed1995 
1993 Session - Revenue Measures Passed by the 1993 Legislative Session (Research Report #4-93)PublicationLegislative Summaries, Measures Passed1993 
1991 Session - Revenue Measures Passed by the 1991 Legislative Session (Research Report #6-91)PublicationLegislative Summaries, Measures Passed1991 
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