Then,there are the hidden taxes in California ~ ever hear about the price of pizza out there? It's kind of "different".
The ALEC report is cyclical thing. The economy expands and tax reciepts grow. Then a conversation begins about what the state will do with the surplus. But before long the economy contracts and surplus dis-appears.
The ALEC reports was released at the top of the cycle.
I think that Texas handled their surplus better than another state, but that doesn't mean that I think they handled it in the best way.