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
Who’s Serving Who? Controversy Swirls Around Education Foundations
In Texas, education foundations are supposed to support public school districts through fundraising, making donations, and offering other supportive services. However, as documented in a recent report, these foundations sometimes blur the line when it comes to their own operations and the districts they serve. In a few cases, troubling evidence shows that they’ve grown...
June 16, 2026