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October 01, 2009
	State Impact: Expanding Medicaid and What it Could Mean for Texas By The Honorable Talmadge Heflin, The Honorable Arlene Wohlgemuth, James Quintero, and Elizabeth Young To be successful, reforming the nation’s health care system must be patient-centered, not government-centered. That’s why our elected officials should consider alternatives to expanding the already massive state-federal Medicaid program.
September 30, 2009
	Planning for Tomorrow: The Texas Guaranteed Tuition Plan By James Quintero The state’s prepaid tuition program—the Texas Guaranteed Tuition Plan—will run out of money between 2015 and 2017. By 2030, the program could cost taxpayers as much as $2.1 billion. To avert bankruptcy and keep the program on sound financial footing, reforms need to be made—like those made to the refund policy.
September 23, 2009
	The Good, the Bad, and the Ugly A Brief Overview of the 2010-11 Budget By The Honorable Talmadge Heflin and James Quintero While the positives outnumber the negatives in the state’s new budget, Texas will be well served if its state leaders remain focused on fiscal restraint. The national recession has been punishing to states that lost their budget discipline and abandoned pro-growth tax policies, and Texas should not follow their example.
June 24, 2009
	Fiscal Policy 81st Legislative Session in Review By The Honorable Talmadge Heflin A review of the 81st Texas Legislature’s work on tax and expenditure limits, spending and budget appropriations, financial transparency, and tax reform and tax cuts.
May 28, 2009
	Letter to Texas House of Representatives Regarding Local Option Taxes in HB 300, the Texas Department of Transportation sunset bill This letter commends the House's May 27 vote to instruct its conferees on HB 300, the Texas Department of Transportation sunset bill, to not accept the Senate's language adding new local-option taxes and fees to the bill. It also summarizes the Foundation's position regarding the local-option tax provisions and the Foundation's principles for addressing the state's transportation needs.
May 22, 2009
	Local Governments Can Prioritize Spending to Address Transportation Crisis By The Honorable Talmadge Heflin and James Quintero Raising the tax on motor fuels isn’t the only way local communities can raise money for transportation. By reprioritizing their budgets, local governments can use existing resources to help fund this “crisis” area.
May 22, 2009
	Memorandum to the Texas House Regarding Senate Joint Resolution 52 This memorandum expresses the Foundation's concerns regarding a proposed constitutional amendment that would authorize local communities to enact new local gasoline taxes and additional vehicle registration fees to pay for road and rail projects, and presents the Foundation's research on alternative methods to address the state's transportation needs.
May 21, 2009
	Legislature Should End Transportation Funding Diversions By The Honorable Talmadge Heflin Under SB 855, Texas drivers could soon be walloped by higher gas taxes. If transportation funding really is in a state of crisis however, the state should first end the practice of diversions.
May 20, 2009
	Indexing the Gas Tax to Inflation By James Quintero To raise more money for transportation, legislators are considering indexing the gas tax to inflation. But this approach may very well put tax increases on autopilot for years to come.
May 20, 2009
	The Effect of Higher Gas Taxes on Texas Motorists By The Honorable Talmadge Heflin and James Quintero Texas motorists face a potential 125 percent increase in gas taxes over the next several years if SB 855 makes it through the House. Is now the time for such a huge tax increase?
May 20, 2009
	Letter to Members of the Texas House Regarding Senate Bill 855 By The Honorable Talmadge Heflin and Justin Keener This letter expresses the Foundation's concerns regarding pending legislation that would index the state's current gasoline tax and create a new 10-cent "local option" gasoline tax, potentially raising gas taxes by 125%.
May 13, 2009
	Letter to Members of the Texas House Regarding Transportation Taxes This letter explains concerns shared by the Texas Public Policy Foundation, Texas Eagle Forum, Free Market Foundation, Texans for Fiscal Responsibility, and Americans for Prosperity-Texas on several transportation tax proposals pending before the Texas House.
April 28, 2009
	Enhancing Texas' Economic Growth Through Tax Reform By Arduin, Laffer & Moore Econometrics A sound tax system is simple to understand, not overly costly to implement, and minimizes economic distortions. Compared to other states, Texas’ current tax system can be improved by repealing property taxes and replacing the revenues with a reformed sales tax.
April 21, 2009
	Testimony before the House Transportation Committee Local Option Transportation Legislation By The Honorable Talmadge Heflin and James Quintero and Justin Keener This testimony expresses the Foundation's position on proposed Texas legislation that would establish several new locally imposed taxes and fees to fund transportation projects.
April 21, 2009
	The Existing Local Option for Transportation An Analysis of Existing Local Transportation Funding Tools By The Honorable Talmadge Heflin and James Quintero Local governments already have a powerful array of transportation tools at their disposal—one of which is a transit authority, which a local community can create and fund by dedicating a portion of its local sales tax revenue to it.
April 06, 2009
	The Economic Impact of Federal Spending on State Economic Performance A Texas Perspective By Arduin, Laffer & Moore Econometrics Government spending crowds out private sector spending, diminishing the private economy’s rate of growth and costing Texans jobs. In other words, increased government spending makes citizens poorer because it takes their money now, while also reducing their future income and employment prospects. This fact is at the heart of the debate about whether or not Texas should accept federal stimulus money.
March 18, 2009
	Testimony to the Senate Committee on Transportation and Homeland Security on SB 855 and SB 942 Local Option Transportation Legislation By Justin Keener This testimony expresses the Foundation's position on two Texas Senate proposals that would establish several new locally imposed taxes and fees to fund transportation projects.
March 12, 2009
	Letter to Sen. John Carona Regarding State and Local Transportation Tax Increases Letter from Texas Public Policy Foundation President Brooke Rollins to Sen. John Carona regarding the Foundation's position on state and local transportation tax increases.
March 06, 2009
	Letter to the Texas Senate and House Leadership Regarding SB 855 By Texas Public Policy Foundation
February 11, 2009
	Blueprint for an Effective Budget By Texas Public Policy Foundation It takes clarity, vision, and leadership to responsibly prepare a biennial budget for the State of Texas. Legislators are called to make difficult decisions that affect the lives of 24 million Texans. In that spirit, we offer these guidelines for drafting the 2010-11 state budget, aimed at promoting the necessary economic conditions for a strong and vibrant Texas.
January 26, 2009
	The Business Tax 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero Businesses don’t pay taxes, people do. For every tax government levies on a business, entrepreneurs lose the ability to hire additional employees; managers have less money to give their workers; customers pay higher prices for products; and investors see their returns disappear. In short, everyone is made poorer.
January 06, 2009
	Measuring Government Performance 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero How can taxpayers be confident their tax dollars are being spent wisely on public programs? How does the Legislature know whether or not an agency or program is benefitting the public more than it is costing them? Answering these questions is not as simple as it may seem.
January 06, 2009
	Strengths of the Sales Tax 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero Since taxes are unavoidable, smart fiscal policy dictates that the best tax system is one that offers simplicity, transparency, and does the least amount of damage to an economy. The tax that best meets all of these criteria is the sales tax.
December 16, 2008
	Spending Priorities 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero Every two years, legislators must write a new state budget that best serves the people of Texas while also limiting the burden it places on them. In order to write such a budget, the Legislature has to maximize available tax dollars by balancing actual needs and available revenue. Remember, for every dollar the Legislature allocates to one area of the budget, it loses the ability to spend it in another.
December 16, 2008
	The Income Tax 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero Even in the face of a national economic downturn, Texas continues to attract employers, create jobs, and stimulate economic activity with its pro-growth, low tax model.
December 16, 2008
	Expenditure Limits 2009-2010 Legislators' Guide to the Issues By The Honorable Talmadge Heflin and James Quintero Texas' TEL is flawed and needs to be improved. One such improvement is to limit the growth of all state and local government spending to population growth plus inflation. Ultimately, taxpayers shoulder the burden of paying for government; therefore, government should shoulder the burden of protecting the taxpayer.
November 30, 2008
	Building a Principled Budget A Blueprint for the 2010-11 Biennium By The Honorable Talmadge Heflin and James Quintero Texas is a national leader in job creation, gross state product, low unemployment rate and foreign direct investment. Will the 81st Legislature preserve these successes by writing a responsible budget that promotes economic growth?
November 30, 2008
	Texas Transparency: Then and Now By The Honorable Talmadge Heflin and James Quintero The 4th President of the United States, James Madison recognized the power of information when he said “Knowledge will forever govern ignorance.” Texas is a national leader in equipping her people with knowledge of government through transparency. We challenge the Legislature to build on that position when they meet in January of 2009.
November 28, 2008
	When You're Right, Well, You're Right: The Laffer Curve Thinking Economically: Lesson 9 By Dr. Arthur B. Laffer For good or ill, many people reduce the entire pro-growth worldview of supply-side economics down to the “Laffer Curve,” which graphically depicts the tradeoff between tax rates versus the total tax revenues actually collected by the government.
November 01, 2008
	Testimony to the House Subcommittee on Spending Limits By The Honorable Talmadge Heflin and James Quintero
September 09, 2008
	Competitive States: Texas v. California Economic Growth Prospects for the 21st Century By Arduin, Laffer & Moore Econometrics and Dr. Arthur B. Laffer The result of a head-to-head competition between Texas and California is an economic blowout. The economic environment in Texas has significant advantages over California. The implications of this competitive advantage are clear; Texas’ economic prospects are bright and the Texas economy will significantly outperform California’s.
August 07, 2008
	Texas' Property Tax Challenge The True Cost of Owning Property in Texas By The Honorable Talmadge Heflin and James Quintero The cost of owning a home or business in Texas is becoming increasingly prohibitive. Short of totally abolishing the property tax, limiting the growth of local spending to the sum of population growth and inflation is the only meaningful way the Texas Legislature can push back the rising tide of property taxes.
March 28, 2008
	The Case for Converting from Property Taxes to Sales Taxes By Talmadge Heflin As a matter of policy, the "best" tax is one that does the least possible harm to the economy and to its citizens. With this in mind, lawmakers should continue to focus on delivering tax relief, while shifting from property taxes to consumption-based taxes for the long term.
October 15, 2007
	Tax Policy and Economic Growth in the States By Dr. Barry Poulson This paper provides a statistical analysis of the relationship between state tax policy and state economic growth rates. The study concludes that the more rapidly taxes rise with increases in income, the lower the state’s economic growth rate.
July 25, 2007
	Putting Taxpayers in Charge of Their Tax Bills How Local Government Expenditure Limits Could Help Reduce Property Taxes By Byron Schlomach, Ph.D. and Chris Robertson This study examines six Texas cities, providing evidence that local property taxes could be much lower if local goverments controlled spending using a tax and expenditure limit based on population growth plus inflation.
June 14, 2007
	80th Texas Legislature in Review Center for Fiscal Policy By Byron Schlomach, Ph.D. A review of the 80th Texas Legislature’s work on tax and expenditure limits, spending and budget appropriations, and tax reform and tax cuts.
June 14, 2007
	The Texas Legislature: 80th Session in Review By Texas Public Policy Foundation The Foundation's policy centers provide a comprehensive review of the 80th Texas Legislature’s work in the areas of education, tax and spending, health care, property rights, electricity, telecommunications taxes, tort reform, and effective justice.
May 24, 2007
	The Biennial Revenue Estimate vs. Actual Revenues More than Meets the Eye By Byron Schlomach, Ph.D. A careful comparison of past biennial revenue estimates and actual revenues appears to indicate that revenue estimates are simply restatements of actual revenues from the previous two years, adjusted for any changes in tax policy or law.
May 04, 2007
	The Case for House Bill 2785 Cut the Property Tax Now By Byron Schlomach, Ph.D. The Texas Legislature has sufficient taxpayer funds in the treasury and enough future revenues to provide additional property tax relief as well as repeal the TIF tax now.
April 24, 2007
	The Texas Budget House vs. Senate By Byron Schlomach, Ph.D. and Talmadge Heflin When looking at growth in the state's budget as accurately as possible--by comparing the previous budget to the current one--both the House and Senate versions of the 2008-09 budget grow faster than population growth and inflation, with the Senate being a little more generous than the House.
March 27, 2007
	State Spending--Still Growing and Growing The Real Story of Texas' Spending By Byron Schlomach, Ph.D. Some claim that in recent years the state's budget has not kept up with population growth and inflation. This is not true. In fact, after accounting for the fact that property value increases have reduced state-level spending in public education, state spending is rising, even after accounting for population growth and inflation.
March 27, 2007
	House Appropriations Committee's Budget Facts to Be Considered By Byron Schlomach, Ph.D. and Talmadge Heflin It is inaccurate for anyone to claim that state spending in the House budget is failing to keep pace with population growth and inflation. In fact, even after accounting for the correction of past deferrals, state spending in HB 1 is increasing faster than estimated population growth and inflation. Spending in all areas other than public education is increasing by over 13 percent, five percentage points higher than inflation and population growth are prognosticated to be.
March 26, 2007
	Myths and Legends of Colorado's TABOR Expenditure Limits and Their Effects By Chris Robertson Separating fact from fiction is absolutely essential if an honest debate about expenditure limits is to occur.
March 21, 2007
	Problems With Dedicating Sales Taxes From Sporting Goods By Byron Schlomach, Ph.D. and Talmadge Heflin Dedicating a portion of the sales tax--the state's largest general tax--is not good fiscal policy. It would reduce the amount of funds subject to an already weak state expenditure limit in addition to other problems.
February 14, 2007
	A Taxpayer Protection Amendment for Texas By Dr. Barry Poulson This report simulates how the proposed Taxpayer Protection Amendment would have affected Texas had it been implemented in 1991--setting the stage for fundamental expenditure reforms in education, health care, corrections, and transportation.
February 01, 2007
	Government Growth or Poverty Reduction? Lessons from the States By Matthew Ladner and Byron Schlomach, Ph.D. Using data from the U.S. Census Bureau, this report demonstrates that low tax and spending states enjoyed sizeable decreases in poverty rates during the 1990s. High tax and spending states, meanwhile, suffered increases in poverty rates.
November 13, 2006
	Approaches to Establishing the Starting Point for the State Budget By Talmadge Heflin This perspective examines the various approaches to establishing the starting point for the state's budget and which processes ensure the most efficient use of taxpayers' investment in state government.
November 01, 2006
	The Case for Surplus-Financed Business Tax Relief By Byron Schlomach, Ph.D. With a surplus better than $8 billion strong, the Legislature can make Texas the premier high-growth, low-tax economy in the U.S. It should not fail to take advantage of this opportunity.
October 26, 2006
	Exploring Budget Reforms Five Proposals to Protect Taxpayers By Byron Schlomach, Ph.D. This series evaluates five recommendations designed to create a more accountable, transparent budget process. The reforms include: strengthening the current spending limit; returning surplus revenues to taxpayers; ensuring dedicated funds are used only for their original purpose; providing greater detail to the state budget; and, posting agencies checkbooks online for public review.
September 20, 2006
	Demanding Performance II Outcome and Efficiency Measures By Byron Schlomach, Ph.D. and Talmadge Heflin Performance budgeting should be more than a slogan or a format. It should be real. Government should provide a return on the dollars it spends, not just in government jobs or for direct recipients of funds, but for everyone in general.
September 14, 2006
	Reducing School M&O Taxes After 2008 There's a Way; Texas Only Needs the Will By Byron Schlomach, Ph.D. There is a possible formula for eliminating school maintenance and operations property taxes in fewer than 15 years. The formula? Fiscal discipline.
September 06, 2006
	Demanding Performance I State and Agency Missions By Talmadge Heflin and Byron Schlomach, Ph.D. The Legislature, and state government, is to serve Texans as taxpayers--producers and property owners who shoulder the real responsibility for enhancing our standard of living. With well-defined state and agency missions, that mission will be better satisfied.
September 01, 2006
	Legislators Guide to the Issues 2007-2008 Taxes By Texas Public Policy Foundation
September 01, 2006
	Legislators Guide to the Issues 2007-2008 Spending By Texas Public Policy Foundation
July 31, 2006
	Texas' Appropriations Limit Considerations for Future Reform By Byron Schlomach, Ph.D. Texas' TEL is flawed and needs to be improved. The challenge now is to set aside rhetoric and work to improve TELs by addressing the legitimate concerns of honest people on both sides of the issue.
July 11, 2006
	Principles for Determining Budget Priorities By Talmadge Heflin and Byron Schlomach, Ph.D. This perspective outlines proposed principles for determining budget priorities, providing certain criteria for legislators to use when faced with hard decisions and limited funds in the state's budget writing process.
May 04, 2006
	Stealth State Spending How Property Taxes Grow State Spending By Talmadge Heflin This brief examines how school finance and property values interact with the state budget and the state's role in this stealth spending.
April 25, 2006
	Impact of the Texas Governor on the State Budget Adequate or Needs Expanding? By Talmadge Heflin This perspective examines the impact of the governor on the state's budget and spending priorities.
April 24, 2006
	The Case for Surplus-Financed Property Tax Relief By Byron Schlomach, Ph.D. With an $8.2 billion surplus, the legislature can make Texas the premier high-growth, low-tax economy in the United States. It should not fail to take advantage of this opportunity.
April 19, 2006
	The Constitutional Spending Limitation Is Not a Barrier to Property Tax Relief By Texas Public Policy Foundation Claiming that the Texas Tax Relief Act prevents tax relief turns the Constitution on its head and is a poor excuse not to give Texans their money back.
April 03, 2006
	A Capital Defect in the Texas Franchise Tax By Jennifer Patterson This paper examines the recent focus on property tax relief and the Texas tax system's over-reliance on capital-intensive industries, shedding light on another defect in the franchise tax, a capital defect.
March 16, 2006
	Virtues of a Consumption Tax Testimony Before the Texas Senate Finance Committee By Byron Schlomach, Ph.D. This brief is based on testimony presented before the Senate Finance Committee, March 15, 2006. Foundation chief economist Byron Schlomach, Ph.D., provides a sound case for why Texas should move more toward consumption taxes and away from distorting taxes like the franchise tax.
March 06, 2006
	Progressive or Regressive, Is That Really the Question? By Byron Schlomach, Ph.D. Instead of arguing tax policy in terms of progressive versus regressive taxes, Texas should instead look to tax policy that keeps taxes low and government limited.
February 08, 2006
	All Taxes Are Not Created Equal Advantages of Consumption Tax Versus Business Tax By Byron Schlomach, Ph.D. This perspective provides a comparison of two types of taxes--consumption vs. business--and their effects on the state economy. It finds that all taxes are not created equal and they produce very different incentive effects on the state's long-term economic health.
January 26, 2006
	Overspending the Biennial Budget in Texas: Appropriation vs. Expenditure First in a Series of Reports Examining the State Budget By Talmadge Heflin This Policy Brief is the first in a series of reports examining the state's budget. Specifically, this report focuses on overspending of the biennial budget and delves into the issue of state accountability for tax dollars spent.
November 16, 2005
	The Business Of Taxing Business By Byron Schlomach, Ph.D. Overall, Texas’ tax burden is considered one of the lowest in the country. But that image is shattered when one considers the state's effective business tax rate, based on Gross State Product, is the seventh highest rate in the nation. This policy perspective examines the harm that comes from relying on "business" taxes.
October 11, 2005
	An Examination Of Texas' Economic State By Byron Schlomach, Ph.D. This policy brief provides a synopsis of the full research report, "An Examination Of Texas' Economic State," which describe the many factors that determine Texas' economic outlook.
October 11, 2005
	State Fiscal Health: Diagnosis And Prognosis For Texas Synopsis by Byron Schlomach By Byron Schlomach, Ph.D. The Texas Public Policy Foundation recently commissioned Stephen Moore, Donna Arduin, and Arthur B. Laffer to evaluate the state's fiscal health. This synopsis summarizes the serious problems diagnosed by the economists as well as the prognosis for a healthier Texas economy.
October 05, 2005
	An Examination Of Texas' Economic State By Stephen Moore, Donna Arduin, and Arthur B. Laffer In this report, economists Stephen Moore, Arthur Laffer, and Donna Arduin describe the many factors that determine a state's economic outlook. Fully a quarter of a state's economic future is in the hands of its policymakers through their fiscal and regulatory policies. The authors rank Texas' economic future according to their own State Competitive Environment Model and provide five policy recommendations that would boost Texas' economic outlook from good to rosy.
July 25, 2005
	Evaluating Equity in HB 3 Exercise Care with LBB Analysis By Byron Schlomach, Ph.D. This report provides points to consider when reviewing the LBB's equity calculations.
July 06, 2005
	Problems With The Payroll Tax This brief paper examines the economic problems associated with a payroll tax.
June 21, 2005
	Key Considerations For Tax Reform By Texas Public Policy Foundation As the legislature convenes in special session to consider school finance and education reform, these bullet-point recommendations call for the enactment of a tax system that promotes economic growth and transparent government.
May 01, 2005
	The Best Tax Plan For Texans An Economically Sound Solution That Meets Texas’ Revenue Needs, Cuts Property Taxes, And Eliminates The Franchise Tax By Texas Public Policy Foundation The Texas Public Policy Foundation’s chief economist has calculated that the current franchise tax can be eliminated, and the school property tax cut 25 cents, without creating a new tax. This document is intended to offer a viable alternative to the current CSHB3. Texas Public Policy Foundation research shows that business taxes – such as on payroll, gross receipts, business activity, and business income – will negatively affect the Texas economy and slow job growth. This plan includes no tax on business, and eliminates the hated business franchise tax.
April 13, 2005
	Small Odds Of Texas Winning At VLTs Testimony before the Texas House Ways And Means Committee By Chris Patterson The economic impacts of gambling have been examined by a large body of national and international research; however, the research findings are mixed. While there is general agreement that gambling can provide large state revenues and that there are socio-economic costs attached to these revenues, researchers disagree about the dollar value assigned to these costs and whether the net fiscal impact is positive or negative.
March 09, 2005
	VLTs — What Are The Odds Of Texas Winning? By Chris Patterson As lawmakers consider ways to fund Texas government, some are advocating an expansion of state-run gambling to include video lottery terminals, or VLTs. With some projecting a $2 billion windfall, VLTs are an attractive source of income, but studies indicate the costs may outweigh the benefits. Two background papers are also available; one summarizes the economic impacts of gambling, the other provides the calculations used to identify the additional fiscal cost of VLTs.
January 24, 2005
	Pocket Facts Changing Texas' Tax System Facts and recommendations taken from "Changing Texas' Tax System: A Fair Tax for Texas?" by economists Richard Vedder and Byron Schlomach.
January 24, 2005
	Changing Texas A Fair Tax for Texas? By Richard Vedder, Ph.D. and Byron Schlomach, Ph.D. Texans are displeased with the state’s current tax system, especially when it comes to property taxes. Though property taxes are levied at the local level, school property taxes are widely considered a state issue, and Texans are demanding change. The idea of a Texas Fair Tax is worth additional consideration.
January 13, 2005
	Legislators Guide to the Issues 2005-2006 Fiscal Policy By Texas Public Policy Foundation
January 12, 2005
	Pocket Facts A Tax on One Is a Tax on All By Texas Public Policy Foundation Facts and recommendations taken from Byron Schlomach's "A Tax on One Is a Tax on All."
January 12, 2005
	A Tax on One Is a Tax on All Efforts Aimed at Business or “The Rich” Merely Spiderweb By Byron Schlomach, Ph.D. With the Texas legislature now in session, calls for increased taxes are being sounded by the advocates of numerous programs. Taxes are being proposed on businesses, "the rich," and other sources. But because all taxes are shared, everyone is negatively affected.
January 05, 2005
	Pocket Facts Texas Telecommunications By Texas Public Policy Foundation Facts and recommendations taken from "Texas Telecommunications" by Robert Crandell and Jerry Ellig.
August 18, 2004
	Tax And Expenditure Limitation Reform Is It Needed In Texas? By Byron Schlomach, Ph.D. In recent years, tax and expenditure limits – legal limits on how fast government spending and taxes can grow each year based on some measure of economic activity – have received increasing attention at the state level as a result of the success of Colorado’s Taxpayers’ Bill of Rights. Not all tax and expenditure limitation measures are created equal: Texas’ is one of the least effective in the nation.
May 13, 2004
	Weighing the Difference An Evaluation Of The Unequal Burden Of State Taxes For Texas Businesses By Milton Holloway Businesses bearing the highest tax burdens pay more than twice the taxes levied on the group of businesses paying the lowest taxes. While Texas ranks well overall in the level of total taxation per gross state product among the states, some business pay more taxes in Texas than do businesses in many other states.
May 04, 2004
	Texas Payroll Tax Searching for New Revenues to Fund Public Schools By John Barrett Local property taxes fund a substantial portion of public education in Texas today. As the Texas Legislature provides property tax relief, a new source of education revenue must be found. This report examines the viability of creating a payroll tax to fund Texas public schools. Payroll taxes, the author finds, have proven damaging to businesses, employees, and citizens - increasing the cost of doing business, reducing employment, depressing wages, reducing economic competiveness, and obstructing economic growth.
May 04, 2004
	Four Myths Of Public School Finance By Texas Public Policy Foundation and the Texas Conservative Coalition Research Institute This brief publication concisely dispels four of the most common misconceptions about taxes and public education in Texas. The myths include: Businesses pay taxes. Equity should be the foundation of school finances. The system is in dire need of more money. The state needs a new system of taxation because the current system cannot adequately fund education.
May 03, 2004
	The Lack Of Competition In Delinquent Property Tax Collections By Byron Schlomach, Ph.D. The state of Texas depends heavily on the property tax in order to finance its local governments. While no one likes paying taxes, and taxes need to be kept as low as possible, tax collections must be enforced in order for fairness to be preserved and to ensure honest government. This study by the Foundation's Chief Economist explores a market-based option for improving tax collections without increasing costs to the taxpayer -- and indeed potentially reducing local government operating costs to the benefit of all taxpayers.
April 20, 2004
	General Principles for Conservatives School Finance: Education Spending and Taxation By Texas Public Policy Foundation and the Texas Conservative Coalition Research Institute A bullet-point examination of the principles that should guide the debate on public school finance reform. This paper lays out the general principles of taxation and spending that will lead to long-term solution for improving Texas' schools and economy. Published jointly by the Foundation with the Texas Conservative Coalition Research Institute, a bipartisan organization based in Austin.
April 14, 2004
	An Economic Analysis Of Property Tax Relief Funded By A Sales Tax Increase By Milton Holloway With a number of tax structure modification alternatives are under consideration by policymakers in Texas, one alternative is to fund a property tax reduction with an increase in the sales tax. The size of the property tax reduction being discussed is about 50% of the current levy for school maintenance and operations, or $8.5 billion in 2005. The tax change is reviewed from the perspective of several recognized characteristics of good tax policy. This paper analyzes five alternative formulations (scenarios) of the tax shift according to various sales tax rate and sales tax base-broadening options.
March 19, 2004
	The Business Activity Tax Is The BAT A Homerun Or A Strike-Out? By Richard Vedder, Ph.D. and Byron Schlomach, Ph.D. Some in Austin are considering several proposals to replace a portion of the local school property tax with a statewide business activity tax (better known as a value-added tax), as part of the effort to eliminate “Robin Hood.” This report explores the pros and cons of a BAT on the state economy and its role as a source of education financing.
March 10, 2004
	Texas-STAMP A Sophisticated Tax Model for Texas By The Beacon Hill Institute at Suffolk University The benefits and costs of changing the state tax code can now be estimated by a dynamic computer program, developed for the Foundation by the Beacon Hill Institute. Texas-STAMP provides highly detailed information about the effects of specific tax changes on various aspects of the state economy over a five year period. Accessed over the Internet, Texas-STAMP will be used in the halls of the Capitol as legislators debate tax proposals, such as increases in the sales tax, property tax reduction and the introduction of a business activity tax. Texas-STAMP is the centerpiece of the multi-faceted, comprehensive research initiative on school finance that the Foundation began in 2003.
January 28, 2004
	Unveiling the Texas Tax Model A Powerpoint presentation By David G. Tuerck
September 30, 2003
	Guiding Principles for Reforming Texas School Finance By Texas Public Policy Foundation As Texas prepares for a session on public school finance reform, these guiding principles will be used by the Foundation in its research. They are useful in setting expectations for addressing revenue streams, understanding expenditures and even structuring the system of public education.
September 24, 2003
	Policy Perspective: The Business of Government? Competition Between Texas Governments & the Private Sector By Wendell Cox This brief Policy Perspective explores the way governments in Texas compete with the private sector in a number of commercial markets. While the commercial activities of governments in Texas and throughout the nation are expanding, pre-emption of the private sector by other nations has been steadily decreasing since the 1980’s. Today, many nations have gone farther than the United States in limiting the activities of government in the marketplace.
September 24, 2003
	The Business of Government? Competition between Texas Governments & the Private Sector By Wendell Cox Governments in Texas duplicate many of the commercial services sold by the private sector; for use in their own operations and sold to taxpayers. State and local governments are now in the business of selling electric power, providing internet service, processing solid waste, operating toll-roads, running print shops, managing vehicle fleets, dispensing information technology, and vending a plethora of other services. It is estimated government competition accounts for nearly $20 billion dollars annually, the equivalent of three percent of the gross state product. The business of government has disastrous impact on the state economy and all taxpayers.
August 22, 2003
	Testimony highlights of Richard Vedder, Ph.D. On the Texas tax system before the Select Committee on Public School Finance By Richard Vedder, Ph.D. Testifying before the full Select Committee on Public School Finance, Dr. Vedder outlined the relative merits of revenue options, but also urged legislators to exercise caution in making radical changes to the state's tax system.
May 28, 2003
	Public School Employee Health Insurance Bane or Boon to Balancing the State Budget? By Dwight McNeill, Ph.D. The purpose of this report is to explore ways to reduce expenditures for the public school employee health insurance program. The question is whether the $1 billion dollar per year program is a bane in adding to the depth of the budget deficit or a boon in providing clues to reduce expenditures for all of the state’s health insurance programs costing over $10 billion per year.
May 19, 2003
	Securing the Safety Net for Texas Children Cutting the Budget and Strengthening the Children’s Health Insurance Program By Devon M. Herrick and Chris Patterson Texas, like many states across the country, is struggling with fiscal problems. With a budget shortfall that may exceed $10 billion, legislators are making difficult decisions about constraining costs and seeking innovative ways to protect the integrity of programs. Decisions about the Children’s Health Insurance Program (CHIP) pose one of the greatest challenges for the 78th Texas Legislature. Measures taken to control costs during this session will reshape health care for needy children, gauge legislative commitment to sound fiscal policy, and define the state’s commitment to strengthening families.
January 14, 2003
	Legislators Guide to the Issues 2003-2004 Tax and Spending By Texas Public Policy Foundation This informative Guide covers the hottest topics facing the Legislature in concise, easy-to-read form. Presented here is the Tax and Spending section.
October 29, 2002
	Taxing Texans: Part 6 Does Bigger Government Help the Poor? By Richard Vedder, Ph.D. The trend of recent research clearly shows that high taxation has a negative effect on the growth of personal income, especially at the margins where the poor reside. There are also a number of studies showing that high taxes reduce job opportunities and sometimes lead to higher unemployment.
September 17, 2002
	Taxing Texans: Part 5 Attracting New Jobs in Texas By Richard Vedder, Ph.D. Take it easy and go slow—the Texas system is not in need of radical reform. What Texas needs instead are moderate changes designed to make the Lone Star State even more attractive to individuals and businesses.
June 26, 2002
	Taxing Texans: Part 4 Education Funding: How Texas Stacks Up By Richard Vedder, Ph.D. At both the elementary and collegiate levels, Texas devotes a larger percent of its tax revenue to education than the national average – between 9 and 10 percent more.
April 12, 2002
	Taxing Texans: Part 3 Growing Population Requires Less Taxation By Richard Vedder, Ph.D. Low taxes associated with modest-sized government induce greater population growth. Businesses and people want low taxes more than big government, and they vote with their feet by moving to low-tax havens like the Lone Star State. During the 1990s, approximately 1,000 people moved to states without an income tax every day excepting Sundays. That’s more people than fled from East to West Germany during the Cold War?
March 29, 2002
	Taxing Texans: Part 2 The Effect of Taxes on Economic Growth By Richard Vedder, Ph.D. Studies have shown that each one percent tax increase lowers output per worker by about two percent. That finding has been confirmed by state-by-state comparisons between high-tax and low-tax states.
March 01, 2002
	State Tax Policy: The Why & What of Econometric Models Taken from Veritas By David G. Tuerck
February 28, 2002
	Taxing Texans: Part 1 The Worst Tax For Texas? By Richard Vedder, Ph.D. Income taxes act as a significant drag on personal income growth. Real personal income growth was more than twice as high in low- or no-income tax states, compared with the states with the biggest increase in tax burden. Income taxes also have a clear effect on population growth, which helps fuels tax revenue.
October 15, 2001
	Texas Tax Reform May Lighten Your Wallet Taken from Veritas By Richard Vedder, Ph.D.
October 15, 2000
	The Texas Tax Relief Act in Retrospect Taken from Veritas By David A. Hartman
February 01, 2000
	Smith County Opportunity Analysis By Johnny E. Lovejoy II The purpose of this review is to identify opportunities to improve the performance of Smith County on behalf of its customers --- the taxpayers. In the course of the review, issues of superior performance are also analyzed with the intention of encouraging replication in similar public agencies. Finally, an opportunity analysis evaluates results both in relation to internally established objectives and externally established public purposes, both implicit and explicit. The underlying question addressed by the opportunity analysis is "how good is the public agency compared to what it could be?"
January 29, 1997
	Better Services, Lower Taxes A Policy Perspectives By Steve Bartlett Texans don't have to raise taxes to obtain better services, or eliminate services to reduce spending. In fact, by harnessing the reins of the private sector, Texans can cut both state and local taxes and have better services: better streets, better libraries, cleaner water, better airports, better police protection, a better environment, better schools. Read the entire perspective.

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