Research Reports and Statistics

Our Research Section develops statistical and other descriptive information about Oregon's tax programs for a variety of audiences including policymakers, media, lobbyists, academics, and the general public. Our reporting adheres to state and federal taxpayer confidentiality laws. This means that we don't release any information that can be traced to particular taxpayer returns.

Recent reports

Below are the links to view the most recent tax program statistics.

• Corporate Activity Tax Statistics report
  

• Corporate Excise and Income Tax statistics report
  

• Personal Income Tax statistics report
  

• Property Tax statistics report
  

• Tax Expenditure report
  

Oregon Marijuana Tax Statistics 

Please note recent formatting changes.

Tax receipts (monthly)

Most recent marijuana tax receipts: PDF | XLSX

Tax revenue distributed (quarterly)

List of revenue distributions made: PDF | XLSX

Oregon Marijuana Tax Statistical Reports

This occasional report describes the characteristics of taxable marijuana sales and businesses based on tax returns. 2016

Oregon Department of Revenue Marijuana Tax program

Oregon Lodging Tax Report 

State lodging tax program description and characteristics of taxpayers.

• State lodging report
• State Transient Lodging Tax Return Statistics by Region
• State Transient Lodging Tax Return Statistics by Accommodation Type
• Oregon Department of Revenue Transient Tax program
  

Oregon Estate Tax Report

Oregon estate tax program description and characteristics of estates based on tax returns.

• Estate Tax Report
  

Other reports

• Sector-based corporate tax payment graphs; PDF | Excel
• Sector-based withholding payment graphs; PDF | Excel
  
• A brief history of Oregon property taxation, 150-303-405-01
  

Research papers

• Enhancing the use of data and data analytics at the Oregon Department of Revenue, July 2021
• Compliance with Oregon's personal and corporate tax programs, sources of noncompliance and discussion of tax gap, January 2014
• Compliance with Oregon's personal and corporate tax programs executive summary, January 2014
• Enforcement revenue budget response, January 2012
• Enforcement revenue identification and modeling, January 2012