Platte Institute Publishes Framework for Durable, Pro-Growth Tax Reform 

OMAHA, NE — The Platte Institute today released a new report, Policy Pathway for Principled Tax Reform, outlining a clear, principle-driven framework for improving Nebraska’s tax system and strengthening the state’s long-term economic competitiveness. Designed as an evergreen resource for lawmakers, the report also identifies specific reforms that can be advanced during the 2026 legislative session to improve transparency, accountability, and affordability for taxpayers. 

The paper emphasizes the importance of grounding tax policy in first principles including transparency, simplicity, stability, neutrality, and pro-growth economic efficiency. Applying these principles across Nebraska’s tax system allows policymakers to evaluate reforms consistently and move beyond short-term fixes toward durable, sustainable solutions. 

“The Platte Institute’s Policy Pathway for Principled Tax Reform offers a comprehensive outline of thoughtful and compelling concepts for policymakers to consider in conversations on tax reform,” said Speaker of the Nebraska Legislature John Arch. “I applaud the Platte Institute’s steadfast advocacy for a sound, predictable and equitable tax system that serves Nebraskans and supports the state’s economic vitality.” 

A central focus of the report is Nebraska’s property tax system, which remains one of the most burdensome in the nation. The paper outlines reforms to improve transparency and restraint, including direct levy reductions, stronger and more consistent tax caps, improvements to Truth in Taxation, and automatic rate rollback mechanisms that require tax rates to adjust downward when valuations rise. The report also addresses income and sales tax policy, identifying reforms that can improve competitiveness while maintaining long-term fiscal stability. 

“Tax reform is an ongoing process, but the principles that define good tax policy do not change,” said Platte Institute CEO Jim Vokal. “This report gives lawmakers a reliable framework they can use year after year. When reforms are rooted in sound principles, they are far more likely to deliver lasting benefits for Nebraska families, employers, and communities.” 

To further expand discussion around the report, the Platte Institute has recorded a companion podcast episode featuring Senior Tax Policy Advisor Jared Walczak. Broadcasters and media outlets are welcome to clip or use the episode in full as part of their coverage of tax reform during the legislative session. 

Policy Pathway for Principled Tax Reform is available now at PlatteInstitute.org.