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.