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.
Higher Education
Student-Athletes Are Not Employees
College athletics is approaching a crossroads. After years of rapid, sweeping change in student-athlete compensation practices that have left a patchwork of state regulation in its wake, some in Congress now propose to reclassify collegiate student‑athletes across the country as employees of their universities. While we sympathize with the desire to provide certainty and uniformity to student-athletes and universities, and although we see the need for some revenue-sharing framework, workplace regulation...
May 19, 2026