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Reconsidering the Political Feasibility of an Income Tax in Texas

33 Pages Posted: 27 Sep 2012  

Carlos Romo

Stanford University; University of Texas at Austin - School of Law

Date Written: September 12, 2012

Abstract

This article examines the political viability of an income tax proposal in Texas by focusing on how structuring and framing an income tax will influence its feasibility for passage. By examining existing scholarship on voter psychology and tax policy, it concludes that the Bullock Amendment in Texas may offer more support to an income tax campaign than many recognize; its flexibility in defining income allows for innovative packaging of tax structures that may appeal to certain critical stakeholders, and its requirement that an income tax provide for a reduction in property taxes and the funding of education provides a neutral and favorable frame for educating voters.

Keywords: Texas, tax, income tax, consumption tax, framing, voter pyschology

Suggested Citation

Romo, Carlos, Reconsidering the Political Feasibility of an Income Tax in Texas (September 12, 2012). Available at SSRN: https://ssrn.com/abstract=2145623 or http://dx.doi.org/10.2139/ssrn.2145623

Carlos Romo (Contact Author)

Stanford University ( email )

Stanford, CA 94305
United States

University of Texas at Austin - School of Law ( email )

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