“Dark Store Theory” and Property Taxation: Legal Interpretation Could Cost States Millions

Texas communities depend on the property taxes generated by retail businesses. But should open, operating stores be taxed in the same way as closed ones?

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Texas Ports, Gateways to World Commerce: Comptroller Study Highlights Economic Impacts

Texas has become a hub for international trade. And all this trade moves through one or more of Texas’ 29 official “ports of entry” — seaports, airports, border crossings and multi-modal facilities that offer train, air and roadway links to the state and nation.

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Certificates of Obligation: A Flexible Funding Tool for Local Projects

Certificates of obligation (COs) provide local governments with flexibility when projects must be financed quickly. But the way COs circumvent voter approval has made them controversial, leading to 2015 legislation restricting their use.

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The Fiscal Noting Process: Doing the Math on New Legislation

Texas law requires the Legislature to do the math when considering new laws by providing for a “fiscal note” that accompanies each bill.

The Fiscal Noting Process


Tax Volatility: The Ups and Downs of State Revenue

While the Texas economy delivers a generally dependable stream of revenue to state coffers, collections of the various taxes comprising that revenue stream can and do vary from year to year, sometimes quite dramatically.

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Tax Incentives and GASB 77: New Transparency for Tax Breaks

Are tax incentives generating the promised economic benefits? Are governments and communities getting their money's worth? The answers to such questions aren't always easy to get.

Tax Incentives and GASB 77


So what does a Comptroller do, anyway? The Many Roles of the Texas Comptroller’s Office

While Texas retail businesses and others know the Comptroller’s office well, to the average Texan the agency can be something of a mystery.

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Millennials - The New Normal: Largest generation accounts for a third of Texas workers

Millenials have brought a different attitude to the workplace that embraces work/life balance, new technologies and new approaches to successful careers.

About Millennials


The Texas Economic Stabilization Fund: Saving for Rainy Days

As most Texans know by now, the decline in energy prices is weighing on the state economy - and the tax revenue it generates.


Military Installations Worth Billions for Texas: Comptroller Study Weighs Economic Impacts

Texans have a long and proud military tradition, and have distinguished themselves in every conflict since there was a Texas. But for many communities throughout the state, the military isn't just a focus for pride.