Archives: Jonathan Williams / Publications
Archives: Jonathan Williams / Publications (page 2)
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Unaccountable and Unaffordable 2019
Unfunded state pension liabilities total $4.9 trillion or $15,080 for every man, woman and child in the United States. State governments are often obligated, by contract and state constitutional law,…
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State Tax Cut Roundup, 2019
The 2019 state legislative sessions ended with six states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Of the six states…
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State Bonded Obligations, 2019
States issue a diverse array of bonded obligations, with a range of obligation strength, revenue sources, debt service schedules and other factors. This study collects and analyzes the bonded obligations…
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Other Post-Employment Benefit Liabilities, 2019
The Continuing Need for OPEB Reform
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State of the States: An Analysis of the 2019 Governors’ Addresses
The latest entry of the State of the States publication breaks down each governor’s “state of the state” address and identifies strong and weak policy prescriptions within. The publications also explore each states…
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State Tax Cut Roundup, 2018
The 2018 state legislative sessions ended with 16 states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Reducing effective tax rates…
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Rich States, Poor States: 12th Edition
In this 12th edition of Rich States, Poor States, White House Advisors Dr. Arthur B. Laffer and Stephen Moore and ALEC Executive Vice President of Policy and Chief Economist Jonathan…
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Unaccountable and Unaffordable 2018
Unfunded liabilities in public pension plans continue to loom over state governments nationwide. If net pension assets are determined using more realistic investment return assumptions, pension funding gaps are significantly…
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Written Testimony to North Dakota Interim Taxation Committee, 9/6/18
Written Testimony from the Center for State Fiscal Reform given to the North Dakota Interim Taxation Committee concerning evidence on state income taxes and economic competitiveness. …
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State Bonded Obligations, 2018
States issue a diverse array of bonded obligations, with a range of obligation strength, revenue sources, debt service schedules, and other factors. This study collects and analyzes the bonded obligations…
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State of the States: An Analysis of the 2018 Governors’ Addresses
The latest entry of the State of the States publication breaks down each governor’s “state of the state” address and identifies strong and weak policy prescriptions within. The publications also explore each states…
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Rich States, Poor States, 11th edition
The 11th Edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index reveals a pro-growth trend across the nation for 2018. The 11th edition of Rich States, Poor States is characterized…
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Other Post-Employment Benefit Liabilities, 2017
Other Post-Employment Benefit Liabilities, 2017 surveys the more than 100 state-administered post-employment benefit plans, such as health insurance, Medicare advantage, life insurance, and other non-pension benefits. Controlling for differences in…
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Online Sales Tax Collection, Constitutional Precedent, and Interstate Commerce: What You Need to Know
Hardworking individual and business taxpayers deserve protection from out-of-state tax collectors and regulators.
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State Tax Cut Roundup 2017
The 2017 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for State Tax Cut Roundup. Each state provided substantial tax relief for their…
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State of the States 2017
In 2017, 50 governors across America delivered State of the State or other policy addresses. These speeches included numerous economic policy proposals that will affect the states’ economic competitiveness. This…
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Rich States, Poor States, 10th Edition
The 10th Edition of Rich States, Poor States: ALEC-Laffer State Economic Competitiveness Index reveals a pro-growth trend across the nation for 2017. Rich States, Poor States examines the latest movements…
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State Tax Cut Roundup: 2016 Legislative Session
The 2016 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for the Tax Cut Roundup. Each provided substantial tax relief for their citizens.
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Lessons from Kansas: A Behind the Scenes Look at America’s Most Discussed Tax Reform Effort
Positioned in the center of the United States, Kansas has often served as a stand-in for the preferences of non-coastal America. Perhaps this unique position is why a 2012 tax…
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Keeping the Promise: Getting Politics Out of Pensions
Pensions are a valuable non-wage benefit that a large majority of state and local governments offer their employees as part of their compensation packages. With approximately $3.8 trillion in total…