Abolish Arizona Income Tax

Abolish State Corporate Income Tax on Financial Institutions

 

 

Abolishing state corporate income tax on financial institutions would be viewed wrongly!  Opponents would label it as Arizona’s version of a bank bailout. 

 

Yet, the cost would be negligible and every Arizonan would benefit financially!  Each of us would get an annual pay raise ranging from $4,000 to $6,000 or more – an increase in total per capita personal income annually of $19 to $38 billion.  State personal income tax revenue would increase by $248 million to $525 million.

 

Changing out-dated laws that determine the flow of bank deposits in and out of Arizona will help balance our state budget and transfer wealth to our citizens!  Our neglect to recognize today’s financial realities because of political fear has reduced tax revenues, stunted per capita income growth, eliminated job opportunities, halted economic potential and stifled capital availability for small businesses in Arizona.

 

States that recognize the effect of corporate income tax on financial institutions and make provisions have outstripped economic growth in Arizona.  We live in a competitive world!

 

Wyoming is 6th in the U.S. in per capita income at $45,705; Washington is 12th at $41,751; Delaware is 17th at $39,817; Nevada is 20th at $38,578; South Dakota is 25th with $36,935; and Arizona is 40th with $32,935. 

 

Wyoming beats us by $12,770 per person; Washington by $8,816; Delaware by $6,882; Nevada by $5,543; and South Dakota by $4,000.  These are real dollar differences that affect Arizonans’ standard of living and purchasing power.  We can give an annual pay raise to every Arizonan if we eliminate all corporate income tax on financial institutions. 

 

Financial institutions, as an example, will flock here if we put banks on a level playing field with credit unions.  Credit unions do not pay Arizona income tax.  Arizona chartered banks do.  But believe it or not, because none of the big banks are headquartered here, our local banks paid a scanty $20 million in state income tax in 2008 and very little if at all is due for 2009 towards our $9.6 budget.   

 

Compare the differences in the amounts of bank assets housed in Arizona, Nevada and South Dakota to see the effect if we abolish the tax!  Banks in Arizona held a combined $61.8 billion in deposits as of June 30, 2004.  Five years later, June 2009, the growth reached only $82.3 billion, a 25% increase, in spite of one of the greatest economic booms ever experienced by Arizona.  During this same period of time Nevada banks grew from $40.7 billion in deposits to $195 billion, a growth of more than 479%. 

 

Nevada, population 2,495,529, a much smaller state than Arizona, altered its corporate income tax so financial institutions raced to set up subsidiaries and headquarters in a tax haven.  They took their wealth and high paying jobs with them to Nevada.

 

As of June 2009 Arizona had only 2 locally chartered banks (both owned by out-of-state interests) with branches out of state.  The 2 banks had 21 out-of-state branches that controlled $741 million out-of-state deposits. 

 

Nevada by comparison had 4 banks with 1,040 out-of-state branches that controlled more than $180 billion out-of-state deposits.

 

South Dakota, with a population of 781,919 enticed a Citibank subsidiary to move there.  Subsequently, South Dakota went from $15.7 billion in deposits in 2003 to $86.8 billion in 2009, a 553% increase.  Their deposits increased by $12 billion from 2008 to 2009.   A much, much smaller state than Arizona now has more in deposits than does Arizona.  An added bonus is that South Dakota has 6 banks with 3,495 branches that control $304.7 billion out-of-state deposits.

 

Both South Dakota and Nevada have developed extensive information about the value financial institutions bring to their respective states in the way of economic dynamics, including added taxable wages from job creation.  These states have benefited from favorable tax treatment that is an attraction to major financial institutions.  Even tiny Delaware, with a population of 853,904, has $170.6 billion in deposits and 5 banks with 1,045 out-of-state branches that control another $77.3 billion out-of-state deposits.   

 

The wealth controlled in the states of Nevada, South Dakota and Delaware is a phenomenal amount on a per capita basis.

 

Yes, we can blame some of our per capita lag on our immigration issue!  But, our problem stems more from legislative neglect of the power of receptive finance laws.  This forces our citizens to earn such a small income.  Further, our local control of bank assets has gone from 95% at the time I was Arizona State Treasurer down to about 4% to 5%. 

 

We need to keep Arizona money in Arizona!  Here our money will generate greater sales tax revenues.  Our deposit growth is currently limited and Arizona deposits are sucked out of state.  We no longer control our own economic destiny in Arizona.  Decisions are made for us by out-of-state money centers.  We can reverse this trend by providing a statutory environment that will encourage businesses and banks to headquarter here or to move subsidiaries to our state.

 

We formed the Arizona Financial Institutions Task Force in 2006 to help State Senate Majority Leader Chuck Gray address bank related economic solutions for Arizona.  Senator Jim Waring has been a regular attendee.  I am chairman of the Task Force. Candace Wiest, President & CEO of West Valley National Bank, a former member of the San Francisco Federal Reserve is our Vice-chair.  Our members are highly successful local business people and community bank presidents.  Our mission:  To provide an independent assessment of opportunities for financial institutions to improve the business climate in Arizona.

 

Our Task Force believes we will act as a magnet to major global financial firms that want to locate to the U.S. as well as to out-of-state banks and their subsidiaries if we eliminate state income tax as an obligation for locally headquartered businesses.  Financial institutions with sizable state corporate income tax expenses would trip over themselves to move their headquarters to Arizona because this change would increase the value of their charters and therefore the value of their stock.

 

Can you imagine the money multiplier effect we are losing by not retaining control over our own deposits?  Each dollar reproduces itself by 4 to 10 times when loaned locally.  It is like giving Arizona our own printing press.  Our state is losing out on the maximum multiplier effect that bank dollars can create while other states benefit from what should be ours.

 

In addition, without charging state corporate income tax, we may encourage some of the big guys that Congress is bailing out of their holes with billions of our dollars to move here.  I believe we can capture some of that money for Arizona.

 

Per Capita Personal Income

 

2009

State

2008

State

2007

State

2006

State

2005

State

 

 

Rank

 

Rank

 

 

Rank

 

 

Rank

 

 

Rank

Arizona

32,935

43

 

34,339

41

 

34,365

36

 

33,423

36

 

31,491

36

Delaware

39,817

17

 

40,375

18

 

39,932

18

 

39,046

15

 

37,001

14

Nevada

38,578

20

 

40,936

17

 

40,930

15

 

39,231

14

 

38,117

11

South Dakota

36,935

25

 

38,644

25

 

36,428

27

 

33,718

31

 

33,117

26

Washington

41,751

12

 

42,747

13

 

41,919

11

 

39,550

13

 

36,734

16

Wyoming

45,705

6

 

48,580

5

 

46,726

6

 

44,677

5

 

39,446

6

Source: U.S. Dept. of Commerce, Bureau of Economic Analysis.  Released March 2010.

 

 

 

29 Responses to “Abolish Arizona Income Tax”

  1. Gail Burns Says:

    I am in agreement with what you are trying to do and I will write to whom ever I need to in order for this proposal to get where it needs to go.

    I moved here 3 1/2 years ago from New Jersey, I am a Sr. Mortgage Loan Consultant and Credit Expert who has been out of work for 2 years.

    I moved here when the market died in the NY/NJ metro area in 2005 and it seemed to be picking up here…I was wrong! I worked for Countrywide Home Loans NJ branch for 6 years when they cut me loose in Dec. 2006 (knew something was up – just didn’t know what..at that time) I have to tell you I am so sorry that we moved to Phoenix, it took my husband 2 1/2 years to find a job and for less than 1/2 of what he made in NJ and I still am unemployed.

    Mortgage Company’s here require the Loan Officer to pay for the processing and underwriting of Loans they originate, if the Loan doesn’t close, the Loan Officer owes this money to the employer. This is unacceptable to me, paying a Mortgage Company to work for them is inane. As far as other job choices, whether it’s an office position or retail, the pay is so low a person can not sustain a living. Many retail jobs are paying below minimum wage, how can they get away with this. After reading your website I am starting to see that this may be the underlying problem and it all made sense.

    I was a successful Loan Consultant for 16 years, I wrote a book on credit repair, I have been interviewed by radio stations all over the Country and yet, I can not find a job. Something does have to change and doing away with this tax could jump start our States economy which we desperately need.

    Please, if you need my help in anyway, please contact me. I did some campaigning for President Obama when he was running for President last year, so I do have a little experience and may be able to assist if needed.

    Regards,

    Gail Burns
    Phoenix, AZ
    602-441-2586

  2. Rick Says:

    Of course, having more cash in my, and everyone else’s pockets is very attractive. But respectfully I have to disagree with this proposal.

    That tax money is very important to the coffers of our state. What programs, projects, public funding would have to be cut to support this kind of tax cut? Health, education, and infrastructure are long term investments that must be priority one.

    I would have to see a big picture plan of the overall effects of this before supporting it, not just how it benefits the banking business. And I am a Countrywide customer, so I’m hesitant to buy into the idea that banks are somehow the victims in all this…

  3. Ernie Garfield Says:

    Thank you for your comments. I appreciate them. They are well thought-out.

    You may, however, want to take a look at a study far more meaningful than mine that was done by Amy Frantz at the Public Interest Institute, a non-profit, public policy research organization located on the campus of Iowa Wesleyan College in Mt. Pleasant, Iowa. See it at http://www.limitedgovernment.org/publications/pubs/studies/ps-08-4.pdf.

    My approach is different because of my background in helping people start banks. Consequently, I point out the growth of banking assets to demonstrate the increased availability of money to loan to small businesses. The difference is enormous. And, there is a money multiplier effect of 4 to 10 times when money is reinvested into a community rather than sucked away to loan elsewhere.

    We compete globally. Taxes are an important part of planning by individuals and companies. Please review the economic effect pointed out in my brief on Nevada and South Dakota versus Arizona. We lost big-time!

    Ernie Garfield

  4. Sue Miller Says:

    I think this is a good plan, but might need to be phased out, thus allowing the State time to readjust it budjet.

    A place we could start in phasing out all taxes would be to first eliminate property taxes. No one can really own their property even if they pay it off, because they are still facing annual property taxes. Many retired people are supporting schools with their property taxes and they have not had children in school for years and have no opportunity for input in school budgets. Is this really a fair tax?

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