1. Influences on Social and Human Services

2. Values of the profession
Respect integrity of the client.
Right to self-determination
Recognize and build on client strengths
Awareness of laws, advocate for change
Understand the complex interaction between individuals, families, community
Etc.

3. Belief systems/philosophies
Institutional view or Residual view
Irritation response theory or Self-actualization

4. Client advocacy groups
Children’s Alliance
King County Coalition Against Domestic Violence
Washington Tax Fairness Coalition
SHARE/WHEEL
Etc.

5. Delivery of Human Services Where do people go to get help?
Charitable work
Mutual aid systems
Faith-based organizations
Nonprofit organizations
For profit organizations
Private entities
Government

6. Funding of Human Services
Private pay
Foundations
Grants
Charitable contributions
Tax revenues

7. Washington State Tax System
Sources of income-General Fund
Retail sales tax: 52.5%
Business & Occupation tax: 19.5%
Property tax: 10.4%
Real estate excise tax: 4.1%
Public Utility tax: 2.6%
All other taxes: 10.8%
The reliance on sales tax results in a regressive tax system.

8. Where does the money go? Health and Human Services: 37%
Public Schools (K-12): 41%
Higher Education: 10.9%
Gov’t Operations: 3%
Natural Resources: 1.5%
Debt Service: 6.6%

9. Options for increasing revenue base?
Income tax: general or targeted
Reduction in tax exemptions
Increase input from corporations. In particular,
3 companies, all in the top 50 of the Fortune 500, have lots of employees receiving medicaid and Basic Health Plan benefits.
Walmart employees: $18,413,400
Safeway employees: $7,199,366
Fred Meyer employees: $4,500,000
Source: United Food and Commercial Workers

10. Tax Exemptions
Potential revenues that don’t end up in the revenue base.
Key question: Does the exemption serve the public good?
Is there a way to evaluate the effect of the exemption?
Personal and professional services sales tax