The ACRE Review

Property Taxes in Arkansas

By Jeremy Horpedahl and Nicole Kaeding (Cross posted at the Tax Foundation blog) This week Arkansas’s Tax Reform and Relief Task Force continues its work of investigating how to improve the tax system in Arkansas. In addition to hearing from legislators from Indiana, North Carolina, Kansas, and Oklahoma on their tax reform experience on Tuesday, […]

Task Force Examines Sales and Excise Tax Challenges, Fixes

By Caleb Taylor Arkansas’s Tax Reform and Relief Legislative Task Force met on November 7th and 8th to discuss the state’s sales and use tax, as well as excise taxes (click links to see presentations). As the Task Force continues to meet, ACRE will offer summaries of the proceedings and how they relate to tax […]

Civil Asset Forfeiture Needs More Accountability

By Caleb Taylor Angela Erickson, a former senior research analyst at the Institute for Justice (IJ), visited UCA in September to speak about civil asset forfeiture. Erickson is a co-author of Policing for Profit: The Abuse of Civil Asset Forfeiture (2nd ed.) in which Arkansas receives a D-. Her work has been cited by the Obama White […]

Shine a Light on Local Governments

By Caleb Taylor In an op-ed published Thursday in the Arkansas Democrat-Gazette, ACRE Policy Analyst Dr. Mavuto Kalulu and ACRE Research Assistant Terra Aquia discuss the need for greater transparency of county government operations in Arkansas. According to Kalulu and Aquia, county governments in general are far less transparent than state government in Arkansas. Kalulu […]

How to Improve Arkansas’s Sales and Use Tax

By Nicole Kaeding and Jeremy Horpedahl [Also posted at the Tax Foundation blog] Arkansas’s Tax Reform and Relief Task Force will continue its job of working to improve Arkansas’s tax system next week. Now that the process of choosing and hearing from the consultant, PFM Group, is done the Task Force is now really getting […]

Occupational Licensing in Arkansas

By Alexandria Tatem A recent policy brief by the Mercatus Center highlighted Arkansas’s excessive occupational licensing policy. When the state government imposes licensing requirements on an occupation, it means a worker must get permission from the state before practicing that profession. The worker typically has to have a minimum level of education and experience, pass exams, […]

Civil Asset Forfeiture in Arkansas

By Maleka Momand Would you believe me if I told you a police officer could pull you over on the highway, take your cash, phone, and other valuables, and keep them without charging you for a crime? To most people, this scenario sounds like highway robbery, but it is a daily occurrence in Arkansas. Civil asset forfeiture is […]

The Sales Tax, Special Elections, and Voter Turnout

By Dr. Jeremy Horpedahl   Arkansas has the third highest combined state and local tax rate in the nation. How did this happen? Research we are conducting at the Arkansas Center for Research in Economics suggests that part of the reason is that many counties and cities have elected to increase their own sales tax rates. […]

Myth 5: Traditional Public Schools will be Forced to shut down Because they can’t Compete with Open Enrollment Charter Schools

By Dr. Mavuto Kalulu When a charter school opens in the vicinity of a traditional public school, some people fear that the decreased enrollment caused by students transferring will cause the traditional public schools to shut down. When a public school shuts down, children are assigned to other schools, which they and their parents may […]

Myth 4: Open Enrollment Charter Schools Receive more Public Funding than Traditional Public Schools

The public school system in Arkansas is funded with taxpayers’ money. Over the years, the amount of money that the state allocates per student has been rising, with the hope that the additional resources provided by more funding will improve students’ performance. What have taxpayers bought with these additional funds? Figure 1 shows the trends […]