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.
Highlighted Research
Video: Tax Modernization in Utah: Sales and Use Tax
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 video presents economic and demographic realities impacting Utah’s current sales and use tax system.
A Visual Guide to Tax Modernization 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 to tax modernization presents economic and demographic realities impacting Utah’s current sales and use tax system.
Utah’s Expanding Medicaid Coverage: Three Scenarios
After years of debating whether and how to expand Medicaid coverage to uninsured adults who do not currently qualify for the program, Utah is poised to move forward with one of three changes to its Medicaid program in 2019. This policy brief helps Utah voters, policy makers, and business and community leaders better understand and compare the proposed changes to Utah’s Medicaid program. It includes information on program elements, federal and state costs, lessons learned from other states, and policy concerns associated with each scenario. A summary of key information on the proposed changes is provided below.
Salt Lake City Critical Needs Discussion Guide
Salt Lake City’s population is growing and is expected to keep growing. The number of people commuting to Salt Lake City every day to work, learn, be entertained and seek out services like medical care is growing as well. Salt Lake City’s strong economy is bolstered by serving as the hub of northern Utah’s tourism and convention business.
2018 Economic Report to the Governor (Highlights)
The 2018 Economic Report to the Governor is the 30th publication in this series. Through the last three decades, the Economic Report to the Governor has served as the preeminent source for data, research, and analysis about the Utah economy.
2018 Economic Report to the Governor
The 2018 Economic Report to the Governor is the 30th publication in this series. Through the last three decades, the Economic Report to the Governor has served as the preeminent source for data, research, and analysis about the Utah economy.
Utah: Scrabbling for Innovation absent a Crisis
The 2017 Utah legislative session, an intensely busy 45 days, focused heavily on tax reform, funding of public schools, and addressing the state’s homeless crisis. At the conclusion of the session, the FY18 budget totaled $16.2 billion, a seven percent increase over the FY17 budget. Public schools received a large increase in funding—in total a seven percent increase to address student growth and other programs. The discussions about tax reform failed to produce any agreements and will likely be addressed in the 2018 session. Although homelessness was addressed with more than $12 million in funding for new homeless shelters, low-income [...]
