The Arizona Tax Expenditure Report is a study prepared for the Governor and the Legislature by the Arizona Department of Revenue's Office of Economic Research and Analysis. The purpose of this report is to provide a better understanding of the costs associated with the existing set of tax exemptions, exclusions, deductions, and credits. There are sections on every tax imposed in Arizona. In each section, provisions dealing with that specific tax type are analyzed.

Arizona Revised Statute § 43-1089.01 provides a non-refundable individual tax credit for fees and cash contributions paid to public schools in Arizona for the support of extracurricular activities or character education programs. This credit is available only to individuals. The credit is equal to the amount of fees paid or amount contributed up to $200 for single or heads of household taxpayers and up to $400 for married taxpayers that file a joint return.

The mission statement of the Department of Revenue is to serve the people of Arizona by administering tax laws with integrity, fairness and efficiency. It is our vision that we set the standard for tax services. Tax laws that fall under the department’s purview are primarily in the areas of income, transaction privilege (sales), use, luxury, withholding, property, estate, fiduciary, bingo, and severance.

A study explored performance of the Arizona School-to-Work (STW) system in meeting the six goals established by the state STW Division. Goal 1 was to create a self-sustaining STW system at the state and regional levels. The state developed state policies and goals and provided implementation funding to partnerships, but no continuation funding. Goal 2 was to unite training programs with STW programs. Partnerships implemented STW with some success by expanding career-related programs, but were less successful at coordinating and integrating efforts with other workforce-related organizations. There was no comprehensive effort to implement Goal 3 to identify areas where STW needed support and meet those needs. The state and partnerships addressed Goal 4, community involvement, by recruiting local businesses and industries to STW through public awareness activities, promoting initiatives to businesses at STW conferences, and securing business representation on STW governing boards. Goal 5, to increase public awareness, was achieved through media, brochures, Web sites, and public presentations. Partnerships achieved Goal 6, system evaluation, by maintaining databases to provide information for evaluating the STW system. STW had a modest positive impact on stakeholders' involvement in career-related activities; its implementation varied considerably across partnerships; lack of funding severely limited its statewide potential; and strong leadership at the state level was critical.

This report addresses one central issue: the nature and extent of the teacher shortage in Arizona. Its purpose is to inform policymakers and help prevent poor policy decisions and wasted resources. The report presents new research along with policy and program recommendations intended to serve as points of departure for understanding and discussing teacher supply and demand in Arizona. Among the research findings are the following: (1) Arizona did not have an overall shortage of teachers when this report was written, but a delicate balance existed between demand and supply; (2) despite an overall surplus, teacher shortages were already occurring in specific regions and subject-matter areas, and these shortfalls were expected to worsen; (3) managing attrition and encouraging the return of inactive certified teachers will be crucial to ensure a sufficient teacher pool; and (4) policy changes are needed to increase and monitor Arizona's supply of teachers, especially in specific areas. The report provides policy and program recommendations in four areas: production and recruitment; compensation; classroom environment; and data tracking. Appended are: Potential Components Not Used in This Study; Measures Used and Their Alternatives; Data Sources; 2009-2010 Enrollment and Teacher Projections table; Arizona Inactive Certified Teacher Survey Methodology; and Current Activity of Inactive Certified Teachers and 5 data-related tables. (Contains 35 references, 11 tables, and 8 figures.)

The purpose of this brief report is to provide information about Arizona’s system of workforce development, the Workforce Investment Act of 1998 (WIA), how the Act has been implemented in the greater Phoenix area and the program’s relevance to business. It is an update of a previous brief on the subject from February 2000. Prepared by Morrison Institute for Public Policy at the request of Greater Phoenix Leadership, the information contained in this report is intended for a business audience.

Because of the urgency of workforce issues and the desire to begin a statewide discussion about workforce goals and choices, the Governor’s Council on Workforce Policy wanted to understand if, and how, program governance and organization are hampering progress and what changes might be beneficial. The council asked Morrison Institute for Public Policy (School of Public Affairs, College of Public Programs, Arizona State University) to: (1) Explore the strengths and weaknesses of the organization of Arizona’s workforce system, particularly at the state level (2) Review how other states have revamped their systems and connected workforce and economic development (3) Recommend options for improving Arizona’s system During the second half of 2003, Morrison Institute for Public Policy talked with more than 60 workforce professionals, business people, and workforce board members across Arizona either individually or in small groups, researched other states’ approaches through interviews with officials in other states and national organizations, analyzed responses to an online survey of selected local workforce investment board members, and reviewed a wide variety of materials on economic, workforce, and community development. This report is the first of many steps for Arizona to reflect and act on workforce development governance and its system, because as Thurgood Marshall said, "You can’t stand still. You must move, and if you don’t move, they will run over you."