Tax and expenditures limits (TELs) have been used since 1875 when Missouri enacted the first property tax limitation. Research shows TELs to be effective only if carefully constructed to accommodate a wide range of economic conditions.

The State of Alabama has recently faced a number of difficult financial and budgetary situations. As a result of budgetary miscalculations State budgets required cuts in 7 times since 2001.

In order to prevent similar budgetary scenarios in the future, the State of Alabama should install a carefully constructed expenditure limitation. The proposed Alabama Dynamic Expenditure Limit (ADEL) utilizes changes in Alabama’s inflation, output, and population to create an expenditure limit which moves with the economy to accommodate the needs of Alabama’s citizens.



The Shared Foundation of Liberals and Conservatives

Political discussion in the United States is often framed by party allegiance. When people are asked to explain the rationale behind their choice to identify with a specific party, however, they often cannot give an answer beyond listing particular positions that they support or oppose. While an understanding of specific policies is important, limiting debate […]

Alabama can do more for its military families

According to a recent survey, a majority of military family members do not feel that they belong in their local civilian communities. This means that less than half of military families that live in our neighborhoods, shop at our malls, and attend our places of worship feel at home with us. Why is this the […]

Taylor’s Top 4: Legislative Review for Week 8

Our prayers and heartfelt condolences go out to Representative Allen Treadaway and his family after the loss of his daughter Kelsey Treadaway earlier this week.  If you want to receive daily news hits from across the state and nation straight to your inbox each morning, click here to subscribe to API’s Daily Clips. 1. Changes to ethics […]

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Tax Incentives: Not Always the Answer for Alabama’s Economic Struggles

Last month, the state rejoiced with news that Alabama would be the home of a new Toyota-Mazda plant. The plant is expected to bring over 4,000 jobs and billions of dollars in net revenue to the state. With the execution of this deal, known as Project New World, state and local governments will give the […]

API Joins 36 Conservative Groups and Activists: Congress Must Stop New Obamacare Taxes

Lawmakers must act to prevent Obamacare taxes from going into effect next year, 36 conservative groups and activists wrote in a letter addressed to House Speaker Paul Ryan (R-Wis.) and Senate Majority Leader Mitch McConnell (R-Ky.). Absent Congressional action, the Obamacare health insurance tax and medical device tax will both go into effect in 2018. […]

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Keeping Better Track of Alabama’s State Property

Supposedly the State of Alabama owns 6,560 individual pieces of real estate. The State “supposedly” owns them because the database from which this information comes, the State Department of Conservation and Natural Resources’ (DCNR) “State-Owned Land Registry,” is replete with low-quality information. For instance, 1,957 of the 6,560 property listings have no explanation of how […]

Incentives for Tax System Changes

April 18th was Tax Freedom Day for 2013.  On average, all income earned prior to April 18th went to pay federal, state and local taxes. This means that Americans were solely working for the government for the first 4.5 months of this year. In 2011 alone, 145,579,530 federal individual tax returns were filed. The U.S. […]

In Upcoming Elections, One Vote Matters

The Declaration of Independence states that to secure certain unalienable rights, “Governments are instituted among Men, deriving their just powers from the consent of the governed….” Likewise, the Alabama Constitution notes “[t]hat all political power is inherent in the people, and all free governments are founded on their authority….” Sadly, the powers of modern government […]