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43 Document(s) [ Subject: Tax system ]

Committee: Joint Economic Development, Select
Title: Interim Report
Subjects: Economic development | Research and development tax incentives | Tax system | Texas Emerging Technology Fund | Texas Enterprise Fund | Vocational education |
Library Call Number: LRL
Session: 82nd R.S. (2011)
Online version: View report [24 pages]
Charge: This report should address the charge below.
1. Recommend to the legislature an economic development policy for the state; conduct a study and make recommendations regarding state and local economic development incentives; develop criteria for evaluating the effectiveness of existing policies and incentives; evaluate existing incentives and make recommendations regarding their continuation, elimination, or modification
Committee: Senate Finance
Title: Interim Report - Texas taxes
Library Catalog Title: Interim report on Texas taxes / Senate Finance Committee.
Subjects: Tax system |
Library Call Number: L1836.77 f49
Session: 77th R.S. (2001)
Online version: View report [210 pages  File size: 9,382 kb]
Charge: This report should address the charge below.
1. Survey and assess Texas' current tax system, including taxation authority given to units of local government. The survey should identify the economic value associated with all current taxes, as well as current exemptions and abatements. The Committee's report should include the information provided by the survey.
Committee: Joint Public School Finance, Select
Title: Interim Report - Appendix B-18 - Kansas School Finance
Library Catalog Title: Kansas School Finance and the Cost of a Suitable Education.
Subjects: Robin Hood | School finance | Tax system |
Library Call Number: L1836.77 p96sf app. B18
Session: 77th R.S. (2001)
Online version: View report [99 pages  File size: 4,240 kb]
Charges: This report should address the charges below.
1. Conduct a comprehensive review of the public school finance system in Texas, including: the system's structure, being sure to address issues of facilities, transportation and similar issues; the method of funding for public schools in the state; and factors that determine how to pay for education( e.g., personnel costs vs. student attendance, course completion, classroom vs. distance learning).
2. Consideration of all equity issues affecting school districts and the school finance system.
3. Examine fully the revenue resources for funding public schools, including a review of the state's tax system as it relates to public school finance.
Committee: Joint Public School Finance, Select
Title: Interim Report
Library Catalog Title: Report to the 78th Legislature / Joint Select Committee on Public School Finance.
Subjects: Robin Hood | School finance | Tax system |
Library Call Number: L1836.77 p96sf
Session: 77th R.S. (2001)
Online version: View report [234 pages  File size: 1,967 kb]
Charges: This report should address the charges below.
1. Conduct a comprehensive review of the public school finance system in Texas, including: the system's structure, being sure to address issues of facilities, transportation and similar issues; the method of funding for public schools in the state; and factors that determine how to pay for education( e.g., personnel costs vs. student attendance, course completion, classroom vs. distance learning).
2. Consideration of all equity issues affecting school districts and the school finance system.
3. Examine fully the revenue resources for funding public schools, including a review of the state's tax system as it relates to public school finance.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: House Committee on Ways and Means, Texas House of Representatives interim report, 2000 : a report to the House of Representatives, 77th Texas Legislature.
Subjects: e-commerce | Internet | Natural gas industry | Oil industry | Sales tax exemptions | Sales taxes | Severance taxes | Tax credits | Tax holidays | Tax incentives | Tax revenue | Tax system | Use taxes | Wages |
Library Call Number: L1836.76 w368
Session: 76th R.S. (1999)
Online version: View report [64 pages  File size: 3,235 kb]
Charges: This report should address the charges below.
1. Study the economic impact of Internet commerce on state and local tax revenues. Monitor the activities and recommendations of the federal Advisory Commission on Electronic Commerce.
2. Identify and list the specific changes to the tax structure that would: (1) produce the most positive effect on gross state product; (2) produce the most positive effect on the creation and retention of jobs that pay a living wage; (3) most benefit troubled or declining industries, such as agriculture or oil production; (4) promote enhanced tax equity, including mitigation of the regressivity of the current tax structure; and (5) address loopholes that permit certain classes of taxpayers to avoid equitable taxation. Each list should be a separate list, and any tax changes recommended should take into account the revenue needs of the state.
3. Review the tax exemptions and credits approved by the 76th Legislature, including SB 441, 76th Legislature, Regular Session, and the emergency severance tax measures, and evaluate their success in achieving legislative goals.
Committee: House Revenue and Public Education Funding, Select
Title: Interim report
Library Catalog Title: Interim report, the Texas tax system today : a legislative overview and current options for change.
Subjects: Ad valorem taxes | Economic development | Franchise taxes | Property taxes | School finance | State taxes | Tax appraisals | Tax incentives | Tax increment reinvestment zones | Tax system |
Library Call Number: L1836.75 r322
Session: 75th R.S. (1997)
Online version: View report [69 pages  File size: 3,621 kb]
Charges: This report should address the charges below.
1. Continue the committee's comprehensive study of the methods and formulas by which public schools are funded, with the goal of averting a constitutional crisis.
2. Review the laws, rules, and practices that govern the appraisal of property for purposes of ad valorem taxation, including the appraisal reform legislation enacted by the 75th legislature.
3. Study the relative burden of all state and local taxes on major sectors of the state's economy. Evaluate the effect of the tax burden on the competitiveness of each sector.
4. Review all issues related to economic development incentives that may reduce school property taxes. The review should include tax abatements, tax increment financing and 4B development corporations.
5. Review the state's laws, rules and practices for apportioning receipts from intangible assets under the state franchise tax. The review should include an examination of the current location-of-payor rule, as well as alternatives and their effects on tax equity, business expansion and job creation, and opportunities for tax avoidance.
6. Continue the committee's comprehensive review of exceptions and exemptions under the various tax laws of the state.
Supporting documents
Committee: House Revenue and Public Education Funding, Select
Title: Interim Report - The Texas State Sales Tax
Library Catalog Title: The Texas state sales tax : an interim report
Library Call Number: L1836.75 R322s
Session: 75th R.S. (1997)
Online version: View document [83 pages  File size: 6,427 kb]
Committee: House Ways and Means
Title: Interim report
Library Catalog Title: Ways and Means Committee, Texas House of Representatives interim report, 1996 : a report to the House of Representatives, 75th Texas Legislature.
Subjects: Business taxes | Capital Metro | Dallas Area Rapid Transit | Franchise taxes | Mass transit | Metropolitan Transit Authority | Property taxes | Tax system | VIA Metropolitan Transit | Wildlife management areas |
Library Call Number: L1836.74 w368
Session: 74th R.S. (1995)
Online version: View report [37 pages  File size: 1,238 kb]
Charges: This report should address the charges below.
1. Review any fund balances attributable to excess sales tax revenues of Metropolitan Transit Authorities, including the Authorities' plans for use of the balances.
2. Study features of the franchise tax that enable companies to minimize or avoid tax liability, including the conversion to non-corporate business forms and changing location of the payor.
3. Make an assessment of the revenue impacts on state and local governments of amendments to the Tax Code enacted by the 73rd and 74th Legislatures. The assessment should include amendments with delayed implementation dates.
4. Conduct active oversight of agencies under the committee's jurisdiction, including implementation of the constitutional amendment granting open space valuation to real property under wildlife management.
Committee: Senate Education, Interim
Title: Interim report
Library Catalog Title: The final report of the Senate Interim Education Committee, 72nd Legislature.
Subjects: Education Agency, Texas | School finance | School year | Tax system | Year-round schooling |
Library Call Number: L1836.72 ed83s
Session: 72nd R.S. (1991)
Online version: View report [51 pages  File size: 2,083 kb]
Charges: This report should address the charges below.
1. The Committee shall examine the reorganization of the Texas Education Agency.
2. The Committee shall monitor the implementation of legislation concerning school finance.
3. The Committee shall study and monitor the progress and impact of recent and pending court cases on public education.
4. The Committee shall examine the types of schedules in use in other states and in Texas districts utilizing a year-round schedule to determine the benefits to students, parents and teachers in those districts because of non-traditional scheduling. The Committee shall study the feasibility of year-round educational programs for students as a means of promoting educational advancement and retention in the public school system.
5. The Committee shall study and monitor the use of appropriated funds, including the technology allotment and vocational and compensatory education funds.
Committee: Senate Finance, Interim
Title: Interim report
Library Catalog Title: Interim committee report of the Senate Interim Committee on Finance to the 73rd Legislature.
Subjects: State agency performance measures | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.72 f49
Session: 72nd R.S. (1991)
Online version: View report [178 pages  File size: 5,902 kb]
Charges: This report should address the charges below.
1. The Committee shall study tax equity.
2. The Committee shall monitor the tax and fee impact of HB 11, 72nd Legislature, 1st Called Session, and track the revenue stream generated.
3. The Committee shall monitor the outcomes and outputs as specified in the most recent Appropriations Bill.
4. The Committee shall monitor the cash and debt management practices of the State Treasurer's Office.
Committee: Joint Higher Education, Select
Title: Interim report
Library Catalog Title: Higher education in the new Texas : report of the Joint Select Committee on Higher Education to the 73rd Legislature, state of Texas.
Subjects: Higher education | Higher education affordability | Medical education | Minority students | Nursing education | Nursing shortages | School dropouts | Tax system | University budgets | University enrollment | University faculty salaries | University finance | University graduation rates | Workforce |
Library Call Number: L1836.72 ed84hmr
Session: 72nd R.S. (1991)
Online version: View report [104 pages  File size: 4,500 kb]
Charges: This report should address the charges below.
1. Study the purposes, performance, administrative methods, formula allocation system and the use of funds appropriated for higher education.
2. Review the goals for higher education established in the master plan for higher education adopted by the Texas Higher Education Coordinating Board, and identify specific goals that the state must attain by the year 2000. The final report shall also contain recommended goals to be met on a biennial basis until the year 2000;
3. Assess the performance of the Texas higher education system in accomplishing the following purposes, with particular attention to the comparable performance of states, regions, and nations with which Texas competes: 1. preparing an adequate number of well-informed citizens and qualified professionals, as measured by enrollment rates, retention rates, incidence of degrees and certificates granted, performance on state licensure examinations, and other appropriate measures; 2. preparing an adequate number and quality of professionals in various fields to ensure a competitive work force, with emphasis on the supply of professionals compared to the demand and projected need of such professionals in the future; 3. preparing an adequate number and quality of public school teachers and administrators to provide for an effective and efficient public primary and secondary school system; 4. providing access to higher education programs to all citizens, regardless of age or ethnicity; and 5. providing to organizations and individuals in Texas access to relevant research results and new ideas in support of a dynamic economy;
4. Conduct an analysis comparing trends in funding per student, expenditure per student, administrative cost per student, and other relevant measures of comparison of the Texas higher education system and the systems of other states with which Texas competes
5. Examine methods of projecting student enrollment and projections through the year 2000 for each sector of higher education.
6. Review institutions' expenditures of funds and use of authority to set and collect fees.
7. Examine methods for colleges and universities to share critical resources using cooperative degree programs, telecommunication access to libraries, computers, selected classes, and coordinated research programs.
8. Examine means to reduce dropout rates and increase opportunities for students to achieve educational goals quickly and with a minimum of wasted effort;
Committee: Joint Tax Equity, Select
Title: Interim report - Rethinking Texas taxes, volume 1
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 1
Session: 70th R.S. (1987)
Online version: View report [96 pages  File size: 7,367 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Committee: Joint Tax Equity, Select
Title: Interim Report - Rethinking Texas taxes, volume 2
Library Catalog Title: Rethinking Texas taxes : final report of the Select Committee on Tax Equity.
Subjects: Business taxes | Economic development | State taxes | Tax system |
Library Call Number: L1836.70 t199 2
Session: 70th R.S. (1987)
Online version: View report [550 pages  File size: 41,823 kb]
Charge: This report should address the charge below.
1. Conduct studies and make findings regarding the burden of state and local taxation borne by various segments of the state's economy and by various categories of individual taxpayers. In the studies the committee shall assess: (1) the relative portion of the total amount of these taxes that is received from each segment of the business community and each category of individual taxpayer; (2) the impact of state and local taxation on economic development in this state; and (3) the relationship between taxes and the revenue needs of the state and local governments and between the tax burden and benefits taxpayers receive from government in this state.
Supporting documents
Committee: Joint Tax Equity, Select
Title: Making ends meet: the state budget and the changing Texas economy.
Library Catalog Title: Making ends meet: state budget in the changing Texas economy : a report / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199mg
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Tax policy and economic development : a bibliographic survey
Library Catalog Title: Tax policy and economic development : a bibliographic survey and an annotated bibliography / prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199b
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Testimony
Library Catalog Title: Testimony of witness on behalf of the Texas Domestic Tax Preference Group.
Library Call Number: L1836.70 t199mt
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Texas Foundation for Human Services report
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas / a report prepared for the Select Committee on Tax Equity.
Library Call Number: L1836.70 t199c
Session: 70th R.S. (1987)
Committee: Joint Tax Equity, Select
Title: Current spending & future trends in health & human services for the state of Texas
Library Catalog Title: Current spending & future trends in health & human services for the state of Texas
Library Call Number: L1836.70 T199C
Session: 70th R.S. (1987)
Online version: View document [26 pages]
Committee: Joint Tax Equity, Select
Title: Working papers: business/franchise, sales and use, severance, income, insurance, alcohol and tobacco, motor fuels, property, and value added taxes, lottery, state and local user fees, and other topics
Library Catalog Title: Minutes
Library Call Number: L1836.70 T199
Session: 70th R.S. (1987)
Online version: View document [1307 pages  File size: 31,292 kb]
Committee: Joint Fiscal Policy, Select
Title: Analysis of taxes and selected non-tax revenue
Library Catalog Title: Funding Texas state government: an analysis of taxes and selected non-tax revenue : a report to the Joint Select Committee on Fiscal Policy, state of Texas.
Subjects: Tax system |
Library Call Number: L1836.68 f52f
Session: 68th R.S. (1983)
Online version: View report [179 pages  File size: 6,437 kb]
Charge: This report should address the charge below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
Committee: Joint Fiscal Policy, Select
Title: Hazardous waste fees
Library Catalog Title: Hazardous waste fees : a report to the Joint Select Committee on Fiscal Policy, state of Texas.
Subjects: State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52h
Session: 68th R.S. (1983)
Online version: View report [26 pages  File size: 1,120 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
Committee: Joint Fiscal Policy, Select
Title: Interim report - volume A
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s a
Session: 68th R.S. (1983)
Online version: View report [23 pages  File size: 734 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Interim Report - volume B
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s b
Session: 68th R.S. (1983)
Online version: View report [304 pages  File size: 9,260 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Interim Report - volume C
Library Catalog Title: Report to Joint Select Committee on Fiscal Policy.
Subjects: Legislative process | State budgets | Tax revenue | Tax system |
Library Call Number: L1836.68 f52s c
Session: 68th R.S. (1983)
Online version: View report [102 pages  File size: 1,965 kb]
Charges: This report should address the charges below.
1. Prepare analyses of significant spending issues in Texas' state government as well as examen needs and/or demands for state spending and the effectiveness of state spending as well as the effects of changes in state spending.
2. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
3. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
4. Prepare analyses of intergovernmental fiscal issues in Texas, particularly trends associated with state and local government in Texas.
5. Prepare and publish a "Handbook on Government Finances in Texas" as a result of the committee's studies.
6. Communicate alternatives to all segments of the Texas community and seek advice and counsel from those who will be active participants, directly or indirectly, in legislative decision-making.
Committee: Joint Fiscal Policy, Select
Title: Sales taxation of advertising
Library Catalog Title: Sales taxation of advertising and other professional services : a report to the Joint Select Committee on Fiscal Policy / Texas Reseach League.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52sad
Session: 68th R.S. (1983)
Online version: View report [30 pages  File size: 1,065 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Status of the Texas bank shares tax
Library Catalog Title: Status of the Texas bank shares tax : a report to the Joint Select Committee on Fiscal Policy.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52st
Session: 68th R.S. (1983)
Online version: View report [41 pages  File size: 1,543 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Taxes and the effects on business location
Library Catalog Title: Taxes : Texas among the states and the effects on business location.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52t
Session: 68th R.S. (1983)
Online version: View report [11 pages  File size: 255 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Joint Fiscal Policy, Select
Title: Telecommunications tax options
Library Catalog Title: Telecommunications tax options : a report to the Joint Select Committee on Fiscal Policy.
Subjects: Tax revenue | Tax system |
Library Call Number: L1836.68 f52te
Session: 68th R.S. (1983)
Online version: View report [42 pages  File size: 1,317 kb]
Charges: This report should address the charges below.
1. Prepare analyses of Texas' state government revenue structure and associated issues including how various elements may be affected by national and state economic conditions.
2. Prepare analyses of potential changes in the revenue structure including analysis of how such changes might affect the different segments of the business community and general population
Committee: Senate Replacement of Ad Valorem Taxes
Title: Interim Report
Library Catalog Title: Senate study to replace ad valorem taxes : final report.
Subjects: Business taxes | Federal income taxes | Property taxes | School finance | Tax system |
Library Call Number: L1836.65 ad1
Session: 65th R.S. (1977)
Online version: View report [217 pages  File size: 8,284 kb]
Charge: This report should address the charge below.
1. Study the possible replacement of local ad valorem property taxes for the support of public schools with a tax on the products of petroleum refineries and a corporate profits tax or with some other desirable from of taxation.
Committee: House Ways and Means
Title: Interim Report
Library Catalog Title: Interim report, Sixty-fifth legislative session / Texas House of Representatives Committee on Ways and Means.
Subjects: Business taxes | Franchise taxes | Motor fuels taxes | Natural gas industry | Oil industry | Refineries | Sales tax exemptions | Sales taxes | Severance taxes | State income taxes | Tax system |
Library Call Number: L1836.65 w368
Session: 65th R.S. (1977)
Online version: View report [55 pages  File size: 1,927 kb]
Charges: This report should address the charges below.
1. Oversight responsibility of agency expenditures and related transactions. This function shall encompass a review and monitoring of all appropriations-related actions of those agencies assigned to this committee for appropriative purposes during the 65th Regular Session of the Legislature, to wit: Comptroller of Public Accounts
2. A study of and evaluation of the Texas tax structure. This study shall include a review of the sources of state revenue, both present and proposed, and an analysis of the effect these sources have and would have on the taxpayers of the state. Specifically, the study should accumulate data dealing with tax dollar sources; per capita tax burdens, and comparisons with other states; forms of taxes; amounts of taxes paid by the business community as opposed to the general public; and the effects of the Texas tax structure on business growth and location.
3. A study of the franchise tax and the relative advantages and disadvantages thereto as opposed to other forms of business tax, such as corporate income or profit taxes.
4. A study of the implications, advantages and disadvantages to the state as a whole and to industry alone of a refinery tax on petroleum products. This study should review and analyze other energy-oriented taxes, such as a severance tax or first sale tax.
5. A study of the State sales tax. This study should include a review of various proposals to broaden or narrow the tax, and weigh the relative advantages and disadvantages of each. The study should also include a review of current and proposed exemptions to the sales tax and provide justifications for the keeping of these exemptions.
Committee: House Alternatives to Public School Financing, Special
Title: Interim Report
Library Catalog Title: To the speaker and members of the Texas House of Representatives, 65th Legislature : report / of the Special House Committee on Alternatives to Public School Financing, Texas House of Representatives, 64th Legislature.
Subjects: Educational equity | Property taxes | School finance | Tax system |
Library Call Number: L1836.64 al79
Session: 64th R.S. (1975)
Online version: View report [30 pages  File size: 889 kb]
Charge: This report should address the charge below.
1. Study the impact of HB 1126, 64th Legislature, Regular Session, on property taxpayers, and determine if there are better methods of financing local districts' share of educational costs, and alternatives to real property valuation as a method of distributing state funds to school districts.
Committee: House Revenue and Taxation, Interim
Title: Interim Report
Library Catalog Title: The Texas tax system, 1972 : a report / prepared by the Revenue and Taxation Committee, House of Representatives.
Subjects: Tax system |
Library Call Number: L1836.62 r321
Session: 62nd R.S. (1971)
Online version: View report [18 pages  File size: 859 kb]
Charge: This report should address the charge below.
1. Study the Texas tax system. *
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy and the individual
Library Catalog Title: Factual reports.
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 2
Session: 56th R.S. (1959)
Online version: View report [80 pages  File size: 2,835 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy: it's history; it's future
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 1
Session: 56th R.S. (1959)
Online version: View report [36 pages  File size: 1,245 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: Effect of the 1959 tax bill on state revenues
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 4
Session: 56th R.S. (1959)
Online version: View report [28 pages  File size: 1,051 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint Texas Commission on State and Local Tax Policy
Title: State tax policy and business
Library Catalog Title: Factual reports
Subjects: Local taxes | Property taxes | State taxes | Tax administration | Tax revenue | Tax system |
Library Call Number: S1100.7 T199 1960 3
Session: 56th R.S. (1959)
Online version: View report [83 pages  File size: 2,767 kb]
Charges: This report should address the charges below.
1. Make comprehensive studies of property taxation and its administration by political subdivisions and by the State Government, of the operation and effects of any tax measures enacted by the Fifty-sixth Legislature, and of any other topics respecting the equity, distribution, and administration of taxes in this State.
2. The Commission is specifically directed to report upon the following issues or topics which listings, however, shall not be construed to be exclusive, but only as illustrative: (a) Changes, if any, found to be needed in the basic state law relating to property taxation. (b) Whether the State should abandon the use of the property tax and, if so, what alternative revenue sources are suggested to replace such revenue and to guarantee continuation of the State's services or obligations now financed from that source. (c) Steps necessary or desirable by which to insure more equitable and effective property tax administration. (d) Whether the property tax is capable of continuing to finance local government services and, if not, what alternative revenue sources should be made available to local governments by the State. (e) The kind and extent of local taxing powers, together with any suggested limitations thereon, which should be granted by the State to local governments. (f) An evaluation of any taxes and revenue measures enacted by the Fifty-sixth Legislature, together with the collection and enforcement procedures, and any other administrative aspects, of such enactments.
Committee: Joint State Tax Study Commission
Title: Interim Report
Library Catalog Title: Report of the Texas State Tax Study Commission
Subjects: Tax system |
Library Call Number: T300.8 R299
Session: 55th R.S. (1957)
Online version: View report [231 pages  File size: 7,827 kb]
Charge: This report should address the charge below.
1. Undertake a comprehensive study of the entire state and local tax structure, of its relationship to the tax systems of the Federal government and of other states, and of its impact upon residents, businesses and economy of this State.
Committee: Senate Tax Program
Title: Report -- Preliminary Report
Library Catalog Title: Preliminary report and recommendations of the Senate Tax Program Committee.
Subjects: Personal property taxes | Sales taxes | State budget shortages | State budgets | State income taxes | Tax administration | Tax system | Texas Constitution |
Library Call Number: L1836.43 T199/S.J. of Tex., 44th Leg., R.S. 461 (1935)
Session: 43rd R.S. (1933)
Online version: View report [55 pages  File size: 3,411 kb]
Charge: This report should address the charge below.
1. Study the tax and financial situation in Texas with a view of distributing the tax burden more equitably by bringing all property under taxation of wealth now escaping its just burden; and of devising ways and means of amending our laws on taxation so that the inequalities and unfairness which now exist in our system and its administration will be eliminated as nearly as possible.
Committee: Joint Tax Survey Committee
Title: Report pt. 1
Library Catalog Title: Report of the Tax Survey Committee created by the first called session of the forty-second Legislature.
Subjects: Property taxes | Tax administration | Tax system |
Library Call Number: H.J. of Tex., 43rd Leg., R.S., Suppl., 1 (1933)
Session: 42nd R.S. (1931)
Online version: View report [212 pages  File size: 9,646 kb]
Charge: This report should address the charge below.
1. Study the tax laws and determine how they could be equalized within the spirit provided in the State Constitution that "taxes shall be equal and uniform". *
Committee: Joint Tax Survey Committee
Title: Report pt. 2
Library Catalog Title: Report of the Tax Survey Committee created by the first called session of the forty-second Legislature.
Subjects: Property taxes | Tax administration | Tax system |
Library Call Number: H.J. of Tex., 43rd Leg., R.S., Suppl., 197 (1933)
Session: 42nd R.S. (1931)
Online version: View report [157 pages  File size: 7,758 kb]
Charge: This report should address the charge below.
1. Study the tax laws and determine how they could be equalized within the spirit provided in the State Constitution that "taxes shall be equal and uniform". *
Committee: Joint Tax Survey Committee
Title: Report
Library Catalog Title: Report of the Tax Survey Committee created by the fortieth Legislature of the state of Texas.
Subjects: Estate taxes | Personal property taxes | Property taxes | State income taxes | Tax administration | Tax appraisals | Tax evasion | Tax revenue | Tax system | Tobacco taxes |
Library Call Number: T350.8 T199 1929/H.J. of Tex. (Supp.), 41st Leg., R.S. 1 (1929)
Session: 40th R.S. (1927)
Online version: View report [463 pages  File size: 22,230 kb]
Charge: This report should address the charge below.
1. Make a careful study of the subject of revenue and taxation with special references to the problems presented in Texas and the comparative burdens borne, and shall investigate and study the systems of raising revenue and administering same in other states. Secure information as to Texas, and as to other such states desired by it, as to the taxable values of said states, the aggregate income of individuals and corporations within each state, the systems of taxation within same, the method of financing the educational and eleemosynary institutions and departments of the government and other information relative to the wealth and resources of each of said states and the methods employed for securing revenue for the maintenance of such institutions and the pro rata and comparative cost of educational and eleemosynary institutions and other departments of government. Recommend, as to legislation, as may be necessary, to secure sufficient funds for a proper and economical administration of the departments of government, educational and eleemosynary institutions and as will, as nearly as possible, fairly and equitably and impartially distribute such burdens against its citizens and their property and make a reality of the constitutional provision that "taxes shall be equal and uniform."
Committee: Senate Tax Investigation
Title: Report
Library Catalog Title: Report of Special Tax Committee.
Subjects: Property taxes | Property values | Tax administration | Tax appraisals | Tax system |
Library Call Number: S.J. of Tex., 38th Leg., 2nd C.S. 423 (1923)
Session: 38th R.S. (1923)
Online version: View report [25 pages  File size: 1,801 kb]
Charge: This report should address the charge below.
1. To investigate taxes of all kinds, existing and being contemplated, and other revenue raising and dispensing organizations of the state of Texas. *
Committee: Joint Tax Laws and Payment of Taxes Upon Real Estate
Title: Committee to examine the propriety and necessity of amending our laws
Library Catalog Title: [Report].
Subjects: Property taxes | Tax administration | Tax system |
Library Call Number: LRL
Session: 7th R.S. (1857)
Online version: View report [4 pages]
Charge: This report should address the charge below.
1. To examine the propriety and necessity of amending our laws now in force, with a view of so amending the same as to provide a more efficient mode of compelling the payment of taxes upon all property, and especially real estate situated in Texas.

* This represents an abstract of the report contents. Charge text is incomplete or unavailable.

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