Christine Smith
ALEC
Washington, DC, United States
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Past articles by Christine:
State Tax Cut Roundup, 2018
The 2018 state legislative sessions ended with 16 states enacting substantial tax relief for their citizens that was sufficient to qualify for State Tax Cut Roundup. Reducing effective tax rates in response to broader tax bases resulting from federal tax … → Read More
Unaccountable and Unaffordable 2018
Unfunded liabilities in public pension plans continue to loom over state governments nationwide. If net pension assets are determined using more realistic investment return assumptions, pension funding gaps are significantly wider than even the large sums reported in state financial … → Read More
Center for State Fiscal Reform Hosts Midwest Tax and Fiscal Policy Academy
The ALEC Center for State Fiscal Reform recently hosted a successful Midwest Tax and Fiscal Policy Academy, with Nebraska legislative hosts Senator Jim Smith and Senator Lou Ann Linehan. The … → Read More
State of the States: An Analysis of the 2018 Governors’ Addresses
Introduction The latest entry of the State of the States publication breaks down each governor’s “state of the state” address and identifies strong and weak policy prescriptions within. The publications also explore each states economic outlook and how certain policies outlined in these addresses could have either beneficial or detrimental effects on the outlooks of each state. → Read More
Illinois State of the State: “We cannot tax and borrow our way into prosperity”
Governor Bruce Rauner focused largely on the financial stress plaguing Illinois during his 2018 State of the State Address and Budget Address. The Land of Lincoln is one … → Read More
Minnesota State of the State
Governor Mark Dayton delivered his final State of the State address in a largely optimistic tone declaring, “Our number one priority should be tax fairness for individual Minnesotans and their … → Read More
Missouri State of the State: Government Should “Do Fewer Things and Do Them Better.”
The Show-Me State’s 2018 legislative session is off to an exciting start, as Eric Greitens begins his second year as Missouri governor. His inaugural session in office focused heavily on … → Read More
Nebraska State of the State: Tax Reform on the Horizon
Last year, Nebraska Governor Pete Ricketts (R.) received the American Legislative Exchange Council annual “Best of the Best” award for his bold, pro-growth oriented State of the … → Read More
Iowa Governor’s Condition of the State Address Promises Bold Tax Reform
Iowa Governor Kim Reynolds delivered her first Condition of the State address last week in Des Moines. Reynolds served as Lieutenant Governor under former Governor Terry Branstad. → Read More
Support for Soda Tax Fizzles in Cook County
Tax-and-spend proponents have a serious problem when even the greater Chicagoland area, long known as a city that soaks taxpayers, heeds citizen uproar and moves to repeal a tax. The … → Read More
Taxes, Pensions and Free Speech On Display in Salt Lake City
The ALEC Center for State Fiscal Reform recently hosted a successful regional Tax and Fiscal Policy Academy, with Utah legislative hosts Senator Wayne Niederhauser, Senator Stuart Adams and Representative Kim … → Read More
Inaugural ALEC-Heritage Foundation Pension Reform Working Group
Along with The Heritage Foundation, ALEC successfully launched the inaugural Pension Reform Working Group on March 6. ALEC CEO Lisa B. Nelson welcomed more than 30 stakeholders from across the nation, who attended either in person or via conference call. → Read More
State Tax Cut Roundup: 2016 Legislative Session
The 2016 legislative session ended with nine states enacting changes to their tax codes sufficient to qualify for the Tax Cut Roundup. Each provided substantial tax relief for their citizens. Pro-growth tax reform was a key theme, as states took … → Read More
State of the State: Minnesota
Governor Mark Dayton delivered one of his final State of the State addresses in St. Paul. The headlines focused on the frightening moment when the governor fainted, but otherwise … → Read More
State of the State: Nebraska
Halfway through his four-year term, Governor Pete Ricketts recently delivered his State of the State address in Lincoln, Nebraska. He focused heavily on the need to increase government efficiency, … → Read More
Condition of the State: Iowa
Iowa Governor Terry Branstad, the longest-serving governor in American history, delivered the Condition of the State address three days into Iowa’s 2017 legislative session. Branstad was recently chosen by … → Read More
State of the State: North Dakota
In a balmy 3 degrees Fahrenheit, North Dakota Governor Doug Burgum delivered his first State of the State address in Bismarck on January 3. Burgum was sworn into office … → Read More
Tax and Fiscal Policy Academy for Newly-Elected State Legislators
The event took place November 28-30 in Washington, D.C. with 20 legislative attendees from around the country. → Read More
Illinois Pensions Are Underfunded by $362.6 Billion
The Land of Lincoln remains on a dangerous fiscal trajectory, according to a new report on unfunded public pension liabilities from State Budget Solutions... → Read More
Northeastern Tax and Fiscal Policy Academy
Along with ALEC CEO Lisa B. Nelson, the Center for State Fiscal Reform recently hosted its first-ever regional Tax and Fiscal Policy Academy. The event took place September 19-21 in Portland, Maine, … → Read More