Public Finance
The Gardner Institute employs a team of economists who specialize in public finance. We also benefit from a Public Finance Council that guides our research agenda and supports the development of a public finance practice area. Our research focus areas include, but are not limited to: tax policy, revenue forecasting, fiscal impacts, budget stress-testing, budget transparency, and public finance best practices.
Salt Lake County Zoo, Arts & Parks (ZAP) Tax
Salt Lake County collected $36.7 million in ZAP tax revenue in fiscal year 2023, supporting organizations that collectively employ nearly 15,000 individuals and receive over 11 million visitors annually.
A Tale of Two Recessions: How Utah’s Sales Tax Performed Over Recent Business Cycles
Utah’s sales tax performed differently during recent recessions, and now approaches a new normal amid structural changes.
Utah Property Tax Myth Busters: Trends and Choices
Property tax remains a topic of significant discussion in Utah. On January 17, 2024, the Kem C. Gardner Policy Institute co-hosted an event addressing property taxes with the Ivory-Boyer Real Estate Center. The Property Tax Myth Busters presentation provides context for the property tax’s place in Utah’s overall state and local tax portfolio, addresses property tax features, and provides an overview of Utah’s current property tax system by addressing some common misconceptions about the property tax.
2024 Utah Economic Report to the Governor Highlights
The Utah Economic Council projects continued economic growth in 2024, albeit at a decelerated pace compared to 2023.
Public Health Practice: Effective Technical Assistance Modalities to Support Chronic Disease Prevention Programming
Stakeholders pursuing Medicaid coverage of the National Diabetes Prevention Program (National DPP) lifestyle change program must engage in intensive and intentional activity. Effective technical assistance (TA) can support stakeholders in reaching the activity level necessary to gain coverage and successfully deliver the program to Medicaid beneficiaries.
Opportunity Knocks: The Fiscal Impacts of Declining School-age Population in Utah
Utah’s changing demographics, marked by a projected decline in the school-age population, present unique fiscal impacts and opportunities for state and local leaders.
Medicaid: What is FMAP and Why Does It Matter?
The Federal Medical Assistance Percentage (FMAP) is the share of Medicaid costs funded by the federal government.
A Visual Guide to Tax Modernization: Individual Income Tax in Utah
Utahns share a common interest in a state and local tax system that provides for our needs, keeps the economy strong, and remains viable over the long term. This visual guide, which is the fourth in a series, illustrates key components of Utah’s income tax – the fastest growing and most volatile major tax.
December 2022 Newsmaker Breakfast: Property Tax Insights Presentation
The property tax is Utah’s most stable tax. This stability comes from both the less volatile nature of property and the design of Utah’s property tax system