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.
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.
Income Tax insights
In recent decades, income tax revenue growth outpaced growth in the two other major taxes (property tax and sales and use tax), even with tax rate cuts. In fact, since full implementation of Utah’s current single rate system in 2008, Utah’s income tax base has more than paced with the economy.
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
Property Tax Insights
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.
A Cloudy Crystal Ball: Pandemic Forecasting Challenges Highlight Need for Budget Relief Valves
STATE BUDGET OFFICIALS HAVE RUN a gauntlet of challenges since COVID-19 descended upon the US in January 2020. The nation’s economy whipsawed through the pandemic—from growth to contraction to recovery to overheating—as the federal government’s crisis response encourage shutdowns and unleashed trillions of dollars of stimulus money.
