Reconsidering the Political Feasibility of an Income Tax in Texas

Abstract

This article examines the political viability of an income tax proposal in Texas by focusing on how structuring and framing an income tax will influence its feasibility for passage. By examining existing scholarship on voter psychology and tax policy, it concludes that the Bullock Amendment in Texas may offer more support to an income tax campaign than many recognize; its flexibility in defining income allows for innovative packaging of tax structures that may appeal to certain critical stakeholders, and its requirement that an income tax provide for a reduction in property taxes and the funding of education provides a neutral and favorable frame for educating voters.

Keywords: Texas, tax, income tax, consumption tax, framing, voter pyschology