Right before I was born in the 1970s, my family moved to Texas from Nebraska. A big reason was because Texas was (and still is) considered a low-tax state, and my dad wanted to start his business there.

Texas is also one of nine states that don’t have an income tax on the “earned income” of people working there.

That doesn’t mean Texas doesn’t impose any taxes on its residents. It does. Texans pay other taxes to help pay for schools, hospitals, healthcare, roads, airports, firefighters, business loans, public safety and all kinds of other public services. For example, Texans pay some of the highest property tax rates in the United States.

Understanding the kinds of taxes that states can collect can be complicated. As a tax professor and policy expert, it’s my job to explain how our tax system is designed and operates.

WHY STATES GET TO MAKE THE RULES

In general, states have the power to tax th