State Spending Accelerates

by Howard Stephenson The Utah Legislature has increased state spending at a faster rate during the Huntsman administration than it did during the administrations of Governor Leavitt and Governor Walker, according to a recent analysis by the Utah Taxpayers Association....

Tax Business Outputs, Not Inputs

by Howard Stephenson One of the fundamental principles of sound tax policy concerns the taxing of business inputs to production. The term “business inputs” refers to purchases that businesses make as a part of their operations. This includes many items such as...