Recent Research: Budgets and Taxes

Performance-Based Budgeting and Activities-Based Costing

Performance-based budgeting would require state government to develop quantifiable measures for all functions and then allocate tax dollars based on the effectiveness of meeting performance goals. Activities-based costing allocates tax dollars in a consistent and uniform manner. The Murphy Commission, a Policy Foundation project recommended both ideas in 1998.

Use Performance Reviews to Identify Cost Savings

Government accountability has taken on new meaning. Units of government are accountable when they explain to citizens the services they receive from tax dollars, how spending effects citizens' lives or those of loved ones, and whether programs are efficient or wasteful. Performance reviews should be part of this accountability process.

Senate Bill 127: Expanding the Existing Charter School Cap

James Golsan

Senate Bill 127, along with its companion, House Bill 936, is one of several bills put forward this session to expand the existing charter school cap in Texas. Th ough the tenants of SB 127 are simple, this is important legislation for Texas. Charter schools began as an experiment in this state, and have seen participation balloon in the years since inception in 1995. Currently, the state allows a maximum of 215 charter schools to operate.

Games Legislators Play: Tricks, gimmicks, and fuzzy accounting in the 2011-2012 budget

SCPC
  • Using money that’s only available for one year to fund ongoing functions of government

    Legislators are taking $150 million from various earmarked/restricted funds to pay for ongoing obligations at the Department of Education and the Department of Health and Human Services (Medicaid).

  • Using millions in “anticipated” revenue to fund pet projects

Defend Charter Schools

Charter schools are public schools free from some oversight and regulation. They are approved by the state Board of Education, and operated by teachers, parents or other qualified individuals. Charter restrictions were liberalized in 1999, 2005 and 2007.

Some Little Rock public school officials threaten legal action to turn back the clock on this education reform. Their message to the U.S.: Arkansas is not serious about education reform.

A Constitutional Solution to Runaway Federal Spending

Mario Loyola

The protections for individual freedom in the Constitution of the United States have been significantly weakened since the 1930s. Through periods of GOP as well Democratic majorities, the federal government’s authority has increased at the expense of the states and the people. During this time, the federal courts have abdicated their role as guardians of the constraints on federal power, eliminating a vital check-and-balance of our Constitution.

Opening closed doors: Bringing sunlight and fairness to state-driven economic development

SCPA

For years, the General Assembly has shut the door, cut deals with lobbyists and given away billions of dollars in incentives.