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Education Funding in Arizona: Constitutional Requirement and the Empirical Record

ContributorsHoffman, Dennis L. (Author) / Rex, Tom R. (Author) / The Pride Publishing Company (Publisher)
Created2009-01
Description

An examination of public funding for elementary and secondary education and higher education in Arizona from historical and interstate perspectives, in light of the funding mandate expressed in the Arizona Constitution. An evaluation of public education in Arizona is included.

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Retail Sales and Revenue Collected From the Sales Tax

ContributorsRex, Tom R. (Author) / Arizona Indicators (Project) (Publisher) / Morrison Institute for Public Policy (Publisher)
Created2013-05
Description

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…

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.