OUR RESEARCH

This policy brief provides a comparison of the tax plans being considered by the Legislature. Based on our analysis and interviews with tax policy experts in other states that have implemented gross receipts taxes, the Guinn Center concludes by offering a series of policy questions and recommendations for Legislators. (April 2015)

Nevada’s public charter school students are entitled to receive a proportionate share of school funding from Federal, State and Local Sources. In practice, charter school students have experienced limited accessibility to State and Federal categorical funds compared to students at school districts.

Governor Sandoval has proposed restructuring the Business License Fee to provide more funding for education. This policy brief reviews whether this proposal embraces elements of good tax policy and discusses issues that the Legislature should explore prior to adopting the proposal.

Governor Brian Sandoval has proposed almost two dozen initiatives to help move Nevada’s education system into the 21st Century.

This fact sheet illustrates the breadth and complexity of the K-12 public school financing system. While the Nevada Plan is the primary source of funding for operations, schools also receive revenue from a variety of local, State, and Federal sources. There is significant variation in funding between school districts and there are funding disparities between school districts and charter schools.

School districts throughout Nevada have critical, unmet capital needs and currently have insufficient resources to fund repairs and build new schools. Existing financing tools rely largely on local funding and have not generated adequate revenue in a timely manner. In addition, the existing structure has increased disparities between school districts, given that each district has a different set of funding sources that it can use. This policy brief provides recommendations to expand the financin

Nevada is considering moving from a centrally controlled mental health system to one that is more responsive to local community needs. This report provides guiding principles for a quality governance system, presents a comparative analysis of models in seven states, and outlines decision points that will need to be considered by the Nevada Behavioral Health and Wellness Council and State Legislature. (December 2014)

Increasing Nevada’s mental health workforce is critical to improving behavioral health outcomes. This policy brief focuses on what Nevada can do to remove licensing barriers for mental health professionals who want to move to the Silver State. It also examines competitiveness of State mental health employee salaries compared to other states. It concludes by exploring long-term solutions for creating a sustainable mental health workforce. (October 2014)

This fact sheet provides information on Question 2, an amendment to the Nevada Constitution, which will be considered by voters on November 4, 2014. It provides information on what will happen if the measure passes, discusses how mining is currently taxed, describes the impact of the mining industry in Nevada, and summarizes the arguments for and against Question 2.

As the Nevada Legislature considers a $1.3 billion incentive package for Tesla Motors, the Guinn Center for Policy Priorities recommends that legislators consider best practices learned in other states that emphasize transparency, accountability, performance, local hiring, and job training. The Guinn Center also examines the impact of the proposal on local governments and the ability to provide expanded public services.

The Guinn Center for Policy Priorities and Nevada Succeeds argue that improving professional development for teachers is an essential driver for improving the quality of instruction and literacy outcomes for students. This paper explores current shortcomings in the professional development system and makes recommendations for improvement. It also examines how funds available for professional development are currently being used and makes recommendations for how resources can be reprioritized. (J

The following set of figures reveal the representation of Latinos in various industries across the Intermountain West region.

Latinos are the fastest growing population in the Intermountain West but were hit harder by the Great Recession than non-Latinos. In addition, Nevada’s Latinos often fare worse than Latinos in other states in the region. States need to build an infrastructure of opportunity to improve economic resiliency, which includes access to quality education, effective training and job development, health care, and capital. (June 2014)

Revenue estimates for The Education Initiative or “margin tax” have generated significant public interest. The initiative would impose a 2 percent margin tax on businesses with total revenue exceeding $1 million per year.

Outcomes on state and national reading assessments indicate that Nevada’s students face significant challenges in literacy. This policy brief describes the situation, outlines existing resources dedicated to addressing literacy, and identifies best practices adopted by other states to improve literacy in public schools. (March 2014)

This fact sheet provides information about The Education Initiative (Margin Tax), which will be considered by Nevada voters in November 2014. It analyzes the potential impact on businesses and estimates the amount of revenue the State will receive. It also summarizes the arguments for and against The Education Initiative. (February 2014)

Nevada ranks 6th in the nation in the effective use of state budget-planning tools, according to a major new report, Budgeting for the Future, from the Center on Budget and Policy Priorities (CBPP), a non-partisan policy research organization based in Washington, D.C. Implementing these budget-planning tools would help Nevada build an attractive business climate, make government more effective, and weather difficult economic times. (February 2014)

This follow-on policy brief provides a detailed description of the methodology and assumptions used by the Guinn Center to arrive at the revenue estimates of the margin tax, as previously discussed in the Fact Sheet on The Education Initiative. (2014)

An initiative was placed on the ballot in November 2016 (Clark County Question 5) asking Clark County registered voters if they wish to continue tying fuel taxes to the inflation rate. Fuel taxes in the County have been indexed to inflation since January 2014. This program—Fuel Revenue Indexing (FRI)—is set to expire at the end of 2016, unless voters in Clark County approve the ballot initiative.