The Arkansas Policy Foundation (APF) is a non-partisan, public policy think tank that makes recommendations on tax policy and education reform in Arkansas. APF recommends policy that supports pro-growth tax reform and school choice. 
The Arkansas Policy Foundation is an affiliate member of the State Policy Network, a coalition of free-market state-level policy organizations.  While APF is non-partisan, members of its board have affiliations with the Republican Party.
The Arkansas Policy Foundation is a non-partisan, public policy think tank that makes recommendations on tax policy and education reform in Arkansas. APF recommends policy that supports pro-growth tax reform and school choice. 
In 1996, APF published a study recommending the expansion of charter schools and advocating for policy supporting school choice. In a 2020 report, APF reported increases in Arkansas’ current school choice market, claiming it was directly influenced by its 1996 report. The 2020 report accounts for nearly 100,000 school choice students, ranking charter schools as the largest group.  APF also claims influence over Arkansas’ school choice voucher program for private schools, and has authored reports showing lack of academic progress, exposing salaries in low performing school districts, and advocating for performance-based pay for teachers. 
The Murphy Commission, a project of APF, spent three years studying the Arkansas state government and developed reports and recommendations based on it findings. The Commission advocates for a smaller state government that is more cost-effective and more accountable to taxpayers. 
APF advocates for a Consumer Price Index (CPI) spending link to encourage efficiency in government spending. APF claims that a CPI spending link would incentivize officials to search for efficiencies in order to limit spending.  APF reports that state agencies and some Arkansas colleges and universities have reduced their operating expenditures using this method. 
APF advocates for pro-growth tax changes for Arkansas through lowering state tax rates. The Murphy Commission claims that such tax reductions would lead to state economic growth. APF supports a reduction in the state capital gains tax.  APF also supported the reductions in the Arkansas income tax rate that have occurred in 2013, 2015, 2017, 2019, and 2020, most of which have occurred under Republican Governor Asa Hutchinson. 
The Arkansas Policy Foundation is funded by donations from individuals, corporations, and foundations. While APF does not disclose its donors, tax filings indicate notable donations from the State Policy Network (SPN),  the Arkansas Industrial Development Foundation, and the George H. Dunklin Jr. Charitable Foundation. 
Greg Kaza is the executive director of the Arkansas Policy Foundation. Kaza formerly worked as vice president for policy research at the Mackinac Center for Public Policy, executive director of the Citizen Legislators’ Caucus Foundation, and as a Michigan state representative. 
Board of Directors
George Dunklin, Jr. formerly served as the chair of the Arkansas Game and Fish Commission. 
Madison Murphy formerly served as executive assistant for the Ocean Drilling and Exploration Company and on the boards of Murphy Oil and BancorpSouth. 
John Nabholz serves as a delegate to the Republican National Committee and on the board of the Arkansas Science and Technology Authority. Nabholz formerly served on the board of the Arkansas Alternative Energy Commission.