The state of Texas depends heavily on the property tax in order to finance its local governments. While no one likes paying taxes, and taxes need to be kept as low as possible, tax collections must be enforced in order for fairness to be preserved and to ensure honest government. This study by the Foundation’s Chief Economist explores a market-based option for improving tax collections without increasing costs to the taxpayer — and indeed potentially reducing local government operating costs to the benefit of all taxpayers.
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