This document is part of an educational series on Texas taxes. State and local taxes in Texas are compared with those of the fifty states and the District of Columbia. Taxes are compared per capita and per $1,000 of personal income. The taxes include: all state and local taxes, property taxes,...

The Wisconsin Economic Impact Modeling System, a conjoined input-output/econometric model of Wisconsin counties, is used to simulate the economic and fiscal impact of two alternative residential development patterns. Under the first scenario, the impact of migrating retirees on a small...

This report is part of an educational series on Texas state and local taxes and public expenditures. State and local government expenditures per capita and per $1,000 of personal income in Texas are compared with those of the fifty states and the District of Columbia. For each expenditure the...

Anecdotes suggest that tourism may play a role in the decision of retirees to migrate. This paper reviews the literature to determining if research supports the anecdotal evidence. Much of the literature on retiree migration only superficially addresses this issue, and thus cannot be viewed as...

Anecdotes suggest that tourism experiences may affect the migration decisions of retirees. Seasonal migration by retirees may be an intermediate step between tourism and permanent migration. A review of the literature on seasonal migration finds that some seasonal migrants become permanent...

The Governor of Texas has proposed a tax reform that lowers property tax and eliminates the franchise tax. The lost revenues are replaced by raising the sales tax and instituting a modified value-added tax. The issues are not unique to Texas, many states are considering tax issues. The current...