| Introduction and Highlights |
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| Guide to Using the Data |
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| Section 1: Historical Trends and County Summary |
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1 |
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Personal income tax revenue 1980–1997 |
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2 |
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Total adjusted gross income 1980–1997 |
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3 |
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Oregon personal income tax information and selected economic indicators 1987–1997 |
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4 |
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Average tax due and effective tax rate by AGI category 1987–1997 |
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5 |
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Distribution of filers and tax due by AGI level 1987–1997 |
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6 |
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Distribution of positive AGI by AGI level 1987–1997 |
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7 |
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Sources of adjusted gross income 1987–1997 |
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8 |
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Taxpayers moving to and from Oregon |
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9 |
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Number of income tax filers moving to Oregon, by county |
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10 |
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Number of income tax filers moving from Oregon, by destination |
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11 |
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Distribution of returns, AGI, and tax due by county, 1996 and 1997 |
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12 |
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Average adjusted gross income for Oregon counties |
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13 |
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Average tax due for Oregon counties |
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14 |
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Effective income tax rates for Oregon counties |
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15 |
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Mean and median adjusted gross income for Oregon Counties |
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| Section 2: Summary of Oregon Personal Income Tax Law for 1997 |
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| Section 3: Tables for All Returns |
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A |
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Income and tax |
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B |
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Average income and tax |
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C |
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Distribution by type of return |
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D |
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Sources of adjusted gross income |
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E |
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Adjustments to income |
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F |
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Oregon adjustments to federal adjusted gross income |
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G |
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Credits against state tax |
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H |
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Distribution by number of personal exemptions |
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H1 |
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Distribution of returns reporting disability or disabled child exemptions |
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I |
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Distribution of returns reporting additional standard deductions for those 65 and older or blind |
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J |
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Oregon tax payments, refunds, and Donations |
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K |
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Oregon itemized deduction, state tax itemized on federal return, and Oregon Medical Deduction |
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| Section 4: Tables for Full-Year Resident Returns |
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| ALL FULL-YEAR RETURNS |
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A |
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Income and tax |
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B |
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Average income and tax |
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D |
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Sources of adjusted gross income |
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E |
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Adjustments to income |
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F |
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Oregon adjustments to federal adjusted gross income |
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G |
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Credits against state tax |
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H |
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Distribution by number of personal exemptions |
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H1 |
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Distribution of returns reporting disability or disabled child exemptions |
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I |
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Distribution of returns reporting additional standard deductions for those 65 and older or blind |
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J |
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Oregon tax payments, refunds, and donations |
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K |
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Oregon itemized deduction, state tax itemized on federal return, and Oregon Medical Deduction |
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L |
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Federal taxes and credits |
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| SELECTED GROUPS: FULL-YEAR RETURNS |
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A |
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Taxable returns |
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A |
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Nontaxable returns |
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A |
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Standard deduction returns |
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A |
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Itemized deduction returns |
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A |
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Single |
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A |
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Joint |
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A |
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Head-of-household |
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A |
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Separate |
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| Section 5: Tables for Part-Year Resident and Nonresident Returns |
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A |
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Part-year |
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A |
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Nonresident |
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A |
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Part-year taxable |
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A |
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Nonresident taxable |
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| Section 6: Tables for All Returns by County |
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A |
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Income and tax |
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B |
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Average income and tax |
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C |
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Distribution of returns by type |
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D |
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Sources of adjusted gross income |
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| Section 7: Tables for Individual Counties and Other States |
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A |
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Baker County |
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A |
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Benton County |
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A |
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Clackamas County |
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A |
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Clatsop County |
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A |
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Columbia County |
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A |
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Coos County |
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A |
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Crook County |
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A |
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Curry County |
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A |
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Deschutes County |
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A |
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Douglas County |
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A |
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Gilliam County |
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A |
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Grant County |
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A |
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Harney County |
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A |
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Hood River County |
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A |
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Jackson County |
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A |
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Jefferson County |
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A |
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Josephine County |
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A |
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Klamath County |
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A |
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Lake County |
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A |
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Lane County |
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A |
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Lincoln County |
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A |
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Linn County |
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A |
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Malheur County |
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A |
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Marion County |
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A |
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Morrow County |
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A |
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Multnomah County |
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A |
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Polk County |
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A |
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Sherman County |
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A |
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Tillamook County |
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A |
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Umatilla County |
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A |
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Union County |
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A |
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Wallowa County |
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A |
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Wasco County |
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A |
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Washington County |
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A |
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Wheeler County |
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A |
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Yamhill County |
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A |
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Clark County, Washington |
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A |
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Other Washington |
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A |
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All California |
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A |
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All Idaho |
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A |
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All other states |
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| Appendix I: Tax Law Changes 1980 to 1997 |
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| Appendix II: Personal Income Tax Rates and Personal Exemptions |
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| Appendix III: Glossary of Terms |
