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.

Fierce competition for workers is one of the top issues today in Arizona. Many people may be surprised to hear that anything related to the state’s economic situation is on a list of pressing issues. Arizona’s economy is and remains robust, the state is finding it difficult to supply workers in demand by industry. The result is a new but deep threat to our economic future. Businesses’ inability to find and retain the workers they need, where they will need them, may in fact be the spear that unexpectedly pierces the state’s prosperity.

Arizonans have been divided in their feelings about growth and what to do about it, especially during the past two decades. To complicate matters, the debate over the best responses to growth has been drawn along overly simplistic lines—the economy versus the environment. Arizonans who follow the myriad issues related to urban growth closely are becoming convinced that the discussion needs to be recast in a new light.

Scholar Leo Marx coined the phrase “the machine in the garden” in 1964 to describe the relationship between nature and technology. Considering much of the writing about Arizona’s growth, it seemed an apt title for this volume of Arizona Policy Choices. "The Machine in the Garden" presents growth policy choices for Arizona along a continuum: Yesterday’s Growth—the policies that have been used in the past; Today’s Growth—the “smarter” approaches from around the country; and Tomorrow’s Growth—cutting edge thinking about the economy and experiments in urbanism and governance.

This report brings together the results of a survey of 1100 homeless people living in and around downtown Phoenix in 1996 with the results of a similar survey conducted in 1983. In addition to providing a snapshot of the homeless population in Phoenix, the data and comparative information presented in this report also reveal the complex and intractable nature of the homeless problem in general.