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Recently the very fashionable turned out to bet on their favorites in the Kentucky Derby. But betting on horse races – economic horse races – has been all the rage in legislatures across the country for decades. Unfortunately, legislators are more like problem gamblers than successful high-dollar poker stars. Read more»

In Arizona's tax code today there is a hidden, automatic tax hike that is based on something you, and even the state legislators and members of Congress who write the tax code, have no direct influence over: inflation. Read more»

This week, the Arizona House of Representatives will vote on a bill (HB 2531) to start shifting the state's tax code in a more pro-investment direction. It's not a new proposal to cherry-pick winners in the economy. It's not a new tax credit to favor one industry over another. Read more»

Arizona is behind the curve on making our sales tax system simpler and saner. Getting us up to snuff with forty-six other states will finally clear a path for Arizona policymakers to enact the sorts of big-picture tax reform that can finally put us ahead of our competitor states on tax policy Read more» 1

Gov. Bobby Jindal of Louisiana has just added his name to the ranks of governors who have proposed eliminating their state's income tax. If Arizona is going to compete with states like Texas or Louisiana – both of which have geographic advantages that Arizona simply does not have – we are going to have to be better than they are at the tax competition game. Read more»

Differences in what is subject to sales taxes in different Arizona cities not only lead to confusion for residents, but the increased complexity increases the cost of compliance for businesses. Read more»

Decades of experience have shown us that high taxes dampen economic growth. As it turns out, most states actually rely on the very tax that slows job growth the most: the income tax. Read more»

When government issues debt, you probably think it's paying for the construction of a highway or water and sewer improvements—the sort of things that we usually expect government to provide. Read more»

Policymakers across the nation owe it to taxpayers to consider the importance of limiting public debt, particularly for risky ventures that provide more benefit to private interests or government unions than the public at large. Read more» 1

As cars become more fuel efficient, how much fuel a driver purchases is becoming a less reliable way to gauge how much driving someone is doing and, subsequently, how much wear and tear they are inflicting on state roads. States need to be able to freely experiment with innovations like open road tolling, which are a better way of aligning the costs and benefits of road use. Read more»

Some are lamenting Arizona's recent tax cuts and others are cheering. Both sides, however, are missing a larger point. Much of the discussion has focused on a big number: $2.5 billion. That's the estimated size of these tax cuts over the next eight years. Read more»

When policymakers say they have enacted "historic" legislation, they are usually accused of hyperbole. But in the case of Gov. Brewer's signing of HB 2815, it isn't a big stretch to say that the action did make one historic move in regard to tax policy. Read more»

Goldwater Institute: Tax policy is often like looking at a pointillist painting – stare closely at only a section, and you don't have a sense of the whole picture. But when you back up, the picture comes into a focus. Gov. Brewer recently signed a law creating a tax reform commission for Arizona. Read more»

It's like a bad re-run. A few legislators are trying to revive Arizona's film production tax credit (SB 1170) that lapsed in 2011. Read more» 1

Every year, people and their income move between states. They move for a number of reasons, but there's ample evidence that cost of living and its relationship to tax burdens are a factor. Read more» 3

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