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Recent Publications

  • Counties Increase Property Taxes Despite Half Billion in CARES Funding
  • Teachers Union Tax Increase on Ballot
  • Maricopa Unified Sends $2 Million Bill to State

An initiative has resurfaced to nearly double Arizona’s top personal income tax rate. The proposal is similar to the 2018 effort insofar as it has the odious distinction of making Arizona far less business friendly while not providing significant new revenue to K-12. Riding the recent populist political wave, the authors did not have the courage to ask all Arizonans to pay for a tax increase for public education. Instead, they cynically pit the majority against a tiny fraction of income taxpayers, hoping that taxing “someone else” for increased spending will improve their chances at the ballot. This white paper will show that this poorly conceived tax increase will not create a sustainable source of funding that is worth the economic malady it will cause. Invest in Ed is disastrous public policy, deleterious to Arizona’s economy, and provides only uncertain benefits to schools.

  • Taxpayers Win Gift Clause Challenge
  • Counties Increase Property Taxes Despite Healthy Reserves
  • Eastern College Raises Taxes 6% During a Pandemic
  • Cities & Towns to Increase Primary Property Taxes Over $10 Million
  • County Audits Reflect Loose Spending of Taxpayer Dollars
  • ATRA Tracking Local Government Tax Increases
  • Gadsden Elementary's Illegal Boondoggles
  • Coronavirus Forces Legislature to Adjourn
  • Teacher wages up, Competitive with Peers
  • Gov Signs Bill Requiring Tax Statements Include Tax Information
  • FY 2021 Taxable Property Values Up 5.7%

ATRA in the News

Prescott eNews
Friday, September 25, 2020
Garrick Taylor

“This isn’t complicated. This is basic tax policy 101,” McCarthy said. “Arizona corporations are subject to a 4.9% corporate income tax rate. Small businesses, including S corps, limited liability companies (LLCs), partnerships, and sole proprietorships, are pass-through entities and pay taxes on the individual income tax code. Proposition 208 proposes to raise the top individual income tax rate to 8%, which means some small businesses owners will pay a higher tax rate than large corporations.”

Chamber Business News
Wednesday, September 23, 2020
Glenn Hamer

Research papers from the Goldwater Institute and the Arizona Tax Research Association have zeroed in on the extent to which Arizona small businesses get walloped by Proposition 208’s tax increase.

The Arizona Republic
Tuesday, September 22, 2020
Kevin McCarthy and Jim Rounds

Arizonans have a business decision to make at the ballot this year. Proposition 208 seeks to nearly double the top income tax bracket. The question each voter must ask is, can Arizona afford to become a high-tax state without severe economic consequences?

The Center Square
Tuesday, September 15, 2020
Dan McCaleb |

"The impact is potentially devastating to Arizona's economy, causing businesses to invest less, and future migrants to choose other states," Sean McCarthy, senior research analyst at ATRA