ATRA Special Reports

This Special Report on PSPRS unfunded liabilities demonstrates the degree to which they are hampering local government budgets.

Soaking the Rich Lowers the Tide for All Boats

Prognosis and recommendations for teacher pay in Arizona

The history of property tax avoidance in Arizona is storied and continuous. This report will examine tax-free zones on Arizona’s universities.

TIF is a complex tool which has been used in Arizona and other states. How it intersects with Arizona public finance is critical for policymakers to understand.

ATRA's Special Report on Prop 123 provides historical context to the events preceding Prop 123 and the basis for ATRA's support of the negotiated settlement.

A guide to explain property tax changes in Maricopa County in Tax Year 2015

The County Treasurer used taxpayer dollars to stuff the property tax bill with a confusing, meandering editorial. ATRA's response makes clear what has transpired.

This short white paper is critical to improved understanding of Arizona’s K-12 financial issues.

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.

Authored by ATRA and published by the Greater Phoenix Chamber of Commerce, this is an introduction to K-12 finance in Arizona.

This ATRA Special Report analyzes the often quoted and sometimes misinterpreted statistics surrounding K-12 funding across the nation.

Taxpayers Shoulder the Burden of Runaway Costs

This ATRA Special Report shows that Arizona's state and local tax burden ranks about average compared to other states.

This ATRA Special Report analyzes the change in tobacco tax revenues from 1991 to 2008.

This ATRA Special Report looks at the excess cash balances held by K-12 school districts and suggests that these balances may provide one-time revenue to help balance the state budget.

A Follow Up on K-12 Cash Balances