Research Library

In 2019, Texas enacted a new measure requiring all counties to deliver digital tax rate notices to property owners. In this “quick take,” the McNair Center’s Jennifer Rabb and Lebena Varghese summarize key findings from their research on how the government can make these tax rate notices clearer and more relevant to Texas taxpayers.

Truth-in-taxation measures, which are intended to serve taxpayers, have failed to constrain the property tax burden in Texas, write Jennifer Rabb and Lebena Varghese of the McNair Center for Entrepreneurship and Economic Growth. They argue that it is incumbent upon the government to make tax rate notices clear, relevant and above all truthful.

Two federal income tax incentives for business investment are scheduled to end after 2021 and 2022, just as the small business sector will be recovering from the economic downturn of the COVID-19 pandemic. In this policy brief, Jennifer Rabb and Lisa Lin of the McNair Center propose that Congress, under the leadership of the new Biden administration, should extend these tax incentives to bolster the recovery of small businesses.

Given the advantages of an LLC and frequent advice to form one, the authors explore the reasons for the low adoption of the LLC form of business by entrepreneurs and ways to increase its use.

The author describes how Texas legislators can bring the power of the digital age to the property tax process.

Fellow Jennifer Rabb testifies to the Senate Select Committee on Property Tax Reform on ways to increase property owner participation in the tax rate-setting process.