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.

The success of school choice policies is most often measured by the number of students who leave their home school to take advantage of choice options. But what about the other side of the equation? What about students who stay in the same school, even though other options are available? New analysis by ASU scholar Dr. David Garcia reveals that reenrollment rates for Excelling schools are close to reenrollment rates for Failing/Underperforming schools.