Abstract
The prohibition against state income tax in Washington is the result of a series of Washington Supreme Court decisions severely restricting the legislative authority to define classifications of property for taxation. The purposes of this article are to demonstrate that the Washington Supreme Court interpretations of the relevant constitutional provisions are erroneous, and to present our views of a proper analysis of the legislature's power to classify for purposes of taxation.
Recommended Citation
J. Thomas Carrato and Richard W. Hemstad, Income Taxation in Washington: In a Class By Itself, 1 SEATTLE U. L. REV. 255 (1978).
