Because taxes burden Texans, legislators should not raise taxes unless there is a broad consensus. The challenge for conservatives is to develop a tax system that collects sufficient revenue to pay for the preservation of liberty while doing the least economic harm to Texans.

The state’s current tax system is projected to collect $107.1 bil- lion in 2018-19, 97% more than the $57.8 billion it collected in 2004-05. By comparison, the compounded growth rate of popula- tion and inflation over this period is expected to be only 63%. This suggests that the tax system collects more tax revenue than taxpay- ers should afford, reducing economic growth and job creation.

The Facts

  • A sales tax is preferable because it is simple, transparent, and levied only on the end-user.
  • The 10-year economic performance of the nine states without a personal income tax surpasses the economic performance of the nine states with the highest personal income tax rates.
  • Because taxes burden Texans, they should be raised with only a broad consensus.


  • State and local governments should rely on the sales tax as their main source of revenue.
  • Pass legislation requiring a supermajority (two-thirds) vote in each chamber to raise taxes or create a new tax.