Texas

Tax incentive evaluation ratings

Tax Incentive Evaluation Ratings: Texas

This page was updated in May 2018 to note the conclusion of the state’s work with the Pew-MacArthur Results First Initiative.

Background

In December 2011, the Legislative Budget Board of Texas requested the assistance of the Pew-MacArthur Results First Initiative to advance the use of cost-benefit analysis to inform policy and budget decisions in the area of criminal justice.

The board is a permanent joint committee of the Texas Legislature that develops budget and policy recommendations for legislative appropriations for all state agencies and performs fiscal analyses for proposed legislation. It also conducts evaluations and reviews in order to identify and recommend changes to improve the efficiency and performance of state and local operations and finances.

Implementation

The board used the Results First cost-benefit model to compare the cost of revoking parole due to a technical violation with the cost of the offender remaining in the community under parole.

State tax incentives
State tax incentives
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Improving Tax Incentives for Jobs and Growth

A national assessment of evaluation practices

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Tax incentives—including credits, exemptions, and deductions—are one of the primary tools that states use to try to create jobs, attract new businesses, and strengthen their economies. Incentives are also major budget commitments, collectively costing states billions of dollars a year. Given this importance, policymakers across the country increasingly are demanding high-quality information on the results of tax incentives.