The transaction privilege tax (TPT), often referred to as the sales tax, is a major source of revenue for state and local governments in Arizona. The TPT is applied to numerous categories, such as contracting and utilities. The analysis in this paper is limited to the retail category, which accounts for half of the TPT collected by state government, and the restaurant and bar category, which contributes one-tenth of the TPT revenue.

In a rapidly growing desert metropolis such as Phoenix, the question of which water conservation measures and factors actually save water and which do not is an obviously important one. The water-related decisions made today and in the years to come will have lasting impact on the future of this area, including upon its sustainability. Estimates from the City of Phoenix suggest that, in non-SRP-areas, water demand will exceed water supply by the year 2025--absent droughts or intervention.

This report documents and analyzes the results of a multivariate regression analysis designed to estimate the effects on residential, single-family water consumption of a host of factors, particularly water conservation policies.

The purpose of this brief report is to provide information about the past, present, and future of a very significant education reform program and tax increase, commonly known as Proposition 301. Coverage includes the history leading up to the ballot measure approved by Arizona voters in November 2000, its status approximately one year after it went into effect, and its prospects over a 20-year life span.