Taxes

Along for the Ride: An Examination of Utah’s Transportation Situation

Written by: Stephen Hershey Kroes

Rising gas prices, heavy road congestion, and the desire for more efficient transportation options have made transportation an increasingly important issue for Utah voters. Transportation ranked 9th in the 2008 Utah Priorities Survey; in 2004 it was the 11th ranked issue. Among the top concerns in this area were commute and travel times, the quality of Utah’s roads, the development of public transit options, and expanding the capacity of freeways and highways. This research brief … Continued

Spending Your Tax Dollars: Two Decades of Utah Tax and Spending Trends

Written by: Stephen Hershey Kroes

Since 1991, Utah state government spending has generally grown slower than Utah’s economy, except for brief “bumps” during economic booms. Through most of this period, health spending and transportation capital spending grew faster than the economy, while all other categories, including public education (the largest state spending area) declined in terms of spending per $1,000 of personal income. The most recent two fiscal years, however, brought large increases in state spending, mostly focused in public … Continued

What Can $3,702 Buy? How Utah Compares in Education Spending and Services

Written by: Stephen Hershey Kroes

Many Utahns are familiar with the fact that Utah ranks last in per pupil spending. But what do other states buy with their additional per pupil expenditures? How does Utah’s lower spending level impact schools and learning? This report looks deeper into the differences in education spending between Utah and the U.S. average, comparing specific spending categories, such as instruction, teacher salaries, pupil support, and administration. The report also compares Utah to five demographic peer … Continued

Local Economic Development: Importance of the Sales Tax and Other Factors

Written by: Stephen Hershey Kroes

Utah Foundation and the University of Utah’s Center for Public Policy & Administration (CPPA) have released a joint research report examining the factors that affect local economic development. This report initially set out to examine the influence that the sales tax has on local economic development. However, it became apparent that while the local tax structure does bear on city officials’ economic development decisions, there are many other, sometimes more influential, factors that affect local … Continued

The 2008 Utah Priorities Survey: The Top Issues and Concerns of Utah Voters for the 2008 Election

Written by: Stephen Hershey Kroes

Throughout this election year, Utah Foundation will work to provide information, analysis, and public dialogue on the issues that matter most to you as you consider the future of Utah. The project began with a survey conducted by Dan Jones and Associates to understand which issues are of greatest concern to voters. The results of this survey are now available here by clicking the links below. The survey found that the top 10 issues for … Continued

Utah’s Property Tax Burden

Written by: Stephen Hershey Kroes

In recent months, Utah policymakers have had discussions about reducing property taxes. The desire to reduce property taxes is largely a result of rapid increases in property values in 2006 and 2007, causing some homeowners to shoulder significant increases in property tax bills. As these discussions ensue, it is valuable to review some data and information on Utah’s property tax, showing where the tax burden has been in past years and how Utah’s property tax … Continued

Equalizing School Building Funds

Written by: Stephen Hershey Kroes

The report examines Utah’s current school facilities financing situation, focusing on equity and adequacy of facilities funding across Utah’s 40 school districts. It also evaluates a number of reform concepts for how they would impact adequacy of school facilities and equity for students and taxpayers. Finally, it provides a model, showing how eight potential funding reforms would impact each district in the state, compared to the current funding system. Utah Foundation found that policies designed … Continued

Utah’s State and Local Tax and Fee Burdens

Written by: Stephen Hershey Kroes

The U.S. Census Bureau this week released the latest comprehensive figures on state and local tax burdens. These data are from the 2004-05 fiscal year and therefore do not account for recent tax law changes that may reduce Utah’s tax burden, especially for income taxes. Nevertheless, these figures are useful to understand recent tax trends and how Utah ranks against other states.

Utah’s Tax Burden: Excluding Non-Compulsory Fees Provides a More Accurate Ranking

Written by: Stephen Hershey Kroes

This research report finds that the common method of counting all taxes and government fees overstates Utah’s tax and fee burden. A more appropriate accounting of taxes and mandatory government fees is provided, showing Utah ranked 14th highest in the nation with a total burden of $124 per $1,000 of personal income. In past reports, Utah Foundation has calculated tax burden based on all taxes and fees paid to Utah state and local government. However, … Continued

Property Tax or Sales Tax? Funding Transit Investments in Salt Lake County

Written by: Stephen Hershey Kroes

This report analyzes the effects of proposed property or sales tax increases for transit improvements in Salt Lake County. The report was commissioned by the Salt Lake Chamber to help it understand the impacts each tax would have on household and business taxpayers with additional analysis on the policy and political implications of each tax option.