A Personal ArchiveThe Ishmael Record

Back to the Record
Tax & Fiscal Policy

MUST READ: The Minority Report From The Tax Credit Review Commission

By Patrick Ishmael Filed December 20, 2012 Source Show-Me Institute

I had been skeptical that reviving Missouri's Tax Credit Review Commission would accomplish much because the state already knew its tax-credit system needed reform. The commission's new recommendations were worse than that low expectation: they proposed a less aggressive approach than the body had taken in 2010, even as the fiscal burden of credits had continued to grow.

The more encouraging development came from a minority of eight commission members. Building in part on Craig Van Matre's draft work, they issued a forceful minority report that drew on free-market thinkers including Friedrich Hayek and Henry Hazlitt and confronted Missouri's tax-credit problems much more directly.

It would have been a meaningful advance if the commission as a whole had embraced that analysis. Instead, the majority moved toward preserving more of the existing tax-credit structure. The minority report therefore deserves attention as the stronger reform document and as evidence that some members understood the scale of the problem.

View the original at Show-Me Institute →

Source & Reproduction Notice

As confirmed against the Show-Me Institute's website on August 15, 2026, the Institute's stated policy permits reprinting of its published articles and commentary provided the original author receives credit. Letting the Institute know about a reprint is appreciated but is not a condition of use.

This entry was archived under that permission as it stood on the date above. If the Institute's policy changes after that date, it does not apply retroactively to entries already reproduced here under the terms in effect at the time — this is a record of the grant as confirmed, not a live status check.

The original remains hosted at the Institute's own site — use the link below for the canonical version, current formatting, and any images.