Authors

J. Scott Moody

OCPA Research Fellow

OCPA research fellow J. Scott Moody (M.A., George Mason University) serves as chief executive officer of State Budget Solutions. Formerly a senior economist at the Tax Foundation and a senior economist at the Heritage Foundation, he has twice testified before the Ways and Means Committee of the U.S. House of Representatives. Moody is the co-creator of the Tax Foundation’s popular “State Business Tax Climate Index.” His work has appeared in Forbes, CNN Money, State Tax Notes, The Oklahoman, and several other publications. This article is an updated version of an analysis published in 2008.

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Recent Articles

Education

To get to the national average, Oklahoma higher ed needs to shed 13,680 non-instructional workers

Oklahoma’s higher education system employs 2.5 non-instructional workers per 100 private sector workers, which is a whopping 70 percent higher than the national average and the 5th highest level in the country for 2015.

J. Scott Moody, Wendy Warcholik, Ph.D. | February 23, 2017

Budget & Tax

Increasing Oklahoma’s Sales Tax Is Bad for Business

The sales tax is perceived as a “good tax” because it taxes consumption and therefore minimizes tax-induced distortions in the rest of the economy. For example, a do-it-yourself homeowner who goes to Home Depot to buy a hammer to hang a picture is doing so for personal use, i.e., consumption. Yet, that same hammer could have been bought by a local carpenter who will use it to build cabinets that will be installed in new homes. In this case, the hammer is a business investment.

J. Scott Moody, Wendy Warcholik, Ph.D. | October 1, 2016

Higher Education

To Control Runaway Costs in Higher Education, Oklahoma Must Pare Down Non-Instructional Workers

The U.S. Census Bureau keeps track of all types of data on Oklahoma’s higher education system. The chart below uses Census data to examine the dramatic size and growth in the number of non-instructional workers (per 100 private-sector workers) in Oklahoma’s higher education system.

J. Scott Moody, Wendy Warcholik, Ph.D. | September 9, 2016

Energy

Oklahoma’s Private-Sector Rebound?

If we truly care about empowering the most vulnerable Oklahomans, we will work to build a strong and diverse economy. This provides the best opportunity for all to achieve their full potential.

Jonathan Small, J. Scott Moody, Wendy Warcholik, Ph.D. | December 22, 2015

Budget & Tax

The private-sector battle: Oklahoma vs. Texas

In terms of sheer economic size, there is no more important neighbor to Oklahoma than Texas. So it is a very useful exercise to compare and contrast the two states to see what Oklahoma policymakers can learn. Of course, it is well known that, unlike Oklahoma, Texas does not levy a broad-based individual or corporate income tax (though Texas does levy a gross receipts tax on certain industries). Has the absence of an income tax made a difference in the course of the Texas economy? The answer is a resounding yes.

Jonathan Small, J. Scott Moody, Wendy Warcholik, Ph.D. | December 16, 2015