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.
K-12 Education
SBOE Workgroups Announced: The Final Fight for Texas History
The workgroup numbers for the Texas State Board of Education are finally out, and they reveal a historic milestone for our state’s education system. As the SBOE moves toward the completion of this monumental process, it is clear that they have assembled a team with more history experts and more frontline Texas teachers than ever...
February 18, 2026